The product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Heading 5903 and taxable @12%
Classification of goods— The appellant has challenged the order of the Advance Ruling authority.
The Advance Ruling was sought for by the appellant for appropriate classification of their fabric ‘fusible interlining fabrics of cotton’. The advance ruling authority ruled that the said fabric is classifiable under Heading ‘5903’ of the Customs Tariff Act, 1975(51 of 1975).
Therefore, the issue involved in this case is the proper classification of the product/fabric ‘fusible interlining fabrics of cotton’.
In the absence of any such submission, it is reasonable to agree with the views expressed by CBEC in Circular No. 433/66/98-CX-6 dated 27/11/1998 that fusible interlining cloth is classifiable under Heading 5903.
Held that— The product ‘Fusible Interlining Fabrics of Cotton’ of the appellant is correctly classifiable under Heading 5903 of Chapter 59 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). The appeal is rejected.
The product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Heading 5903 and taxable @12%
Classification of goods— The appellant has challenged the order of the Advance Ruling authority.
The Advance Ruling was sought for by the appellant for appropriate classification of their fabric ‘fusible interlining fabrics of cotton’. The advance ruling authority ruled that the said fabric is classifiable under Heading ‘5903’ of the Customs Tariff Act, 1975(51 of 1975).
Therefore, the issue involved in this case is the proper classification of the product/fabric ‘fusible interlining fabrics of cotton’.
In the absence of any such submission, it is reasonable to agree with the views expressed by CBEC in Circular No. 433/66/98-CX-6 dated 27/11/1998 that fusible interlining cloth is classifiable under Heading 5903.
Held that— The product ‘Fusible Interlining Fabrics of Cotton’ of the appellant is correctly classifiable under Heading 5903 of Chapter 59 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). The appeal is rejected.