Fusible Interlining Fabrics of Cotton Falls under HSN Code 5903

In re Ruby Mills Ltd. (GST AAR  Uttarakhand)

Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52?

On perusal of the Note 2 to Chapter heading 5903 , we find that the said heading covers textile fabrics, impregnated, coated, covered or laminated with plastics. Such products are classified here whatever the weight per square meter and whatever the nature of the plastic component (compact or cellular) provided that in the case of impregna

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