Fusible Interlining Fabrics of Cotton (FIFC) is classifiable under CTH 5903

In re Mahaveer Shantilal Bafna (Proprietor M/s. Ram Traders) (GST AAR Tamilnadu) Whether Fusible Interlining Fabrics of Cotton (FIFC) fall for classification under HSN Code 5903 or under Chapter 52 (heading depending upon weightage of cotton in the fabrics) AAR hold that the Fusible Interlining Fabrics of Cotton (FIFC) fall under CTH 5903 for the reasons that they are not covered under the exclusions stated at Chapter Note 2(a) of Chapter 59 of the Customs Tariff made applicable to GST. The Fusible Interlining Fabrics of Cotton (FIFC) is classifiable under CTH 5903 of the Customs Tariff. FULL ...