Classification of Goods — In the present case, applicant has sought advance ruling in respect of classification under GST law on “Whether Fusible Interlining Fabrics of Cotton (in short FIFO) is classified under HSN Code 5903 or under chapter 52 (heading depending upon the weightage of cotton in the fabrics).”

Held that—
we find that the applicant in their submission has admitted that this coating pattern can be seen with the naked eye and the same fact is also confirm by the concerned officer of SGST-Uttarakhand in his report dated 30,01.2020, therefore the product in question merit classification under Chapter 5903 of GST Tariff Act, 2017.—The Ruby Mills Ltd., In Re… [2020] 22 TAXLOK.COM 123 (AAR-Uttarakhand)