Partially Coated Polyester Fabric (Knitted or Woven) classifiable at HSN 5903

In re Supercoat India (Trade Name) Ayush Baid (Legal Name) (GST AAR Gujarat) i. The applicant supplies partially coated Polyester fabric ( knitted/woven) or partially coated fabric. ii. Said fabric is scattered with micro-dot printing. iii. The subject goods are used as interlining fabric. iv. The resultant fabric is partially coated on one side with scattered dots and the dots are elevated in a manner that the fabric can be attached to another fabric which is used for interlining. The issue before us is the Classification of subject goods. We refer to HSN 5903, to examine its applicability in...