The specimen fabric is a ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric and the same will fall under chapter 50 to 55, 58 or 60 of the GST Tariff.
Classification of goods— In the instant case, applicant seeks advance ruling on the following question—
“Whether Interlining Fabrics is classified under HSN Code 5903 or should be classified as per the blend of Yam (in chapter 52-55).”
This authority observe that the specimen fabric i.e. ‘Polyester Viscose fusing Interlining Woven Fabric’ being a partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric will fall under Chapters 50 to 55, 58 or 60 as per chapter note 2(a)(4) of the relevant chapter 59 of the GST Tariff.
Held that—The specimen fabric i.e. ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on its one side’ does not fall under HSN Code 5903, however, it being partially coated or partially covered with plastics and bearing designs will fall under chapters 50 to 55, 58 or 60 as per the chapter note 2(a)(4) of the Chapter 59 of the GST Tariff.
The specimen fabric is a ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric and the same will fall under chapter 50 to 55, 58 or 60 of the GST Tariff.
Classification of goods— In the instant case, applicant seeks advance ruling on the following question—
“Whether Interlining Fabrics is classified under HSN Code 5903 or should be classified as per the blend of Yam (in chapter 52-55).”
This authority observe that the specimen fabric i.e. ‘Polyester Viscose fusing Interlining Woven Fabric’ being a partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric will fall under Chapters 50 to 55, 58 or 60 as per chapter note 2(a)(4) of the relevant chapter 59 of the GST Tariff.
Held that—The specimen fabric i.e. ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that is visible on its one side’ does not fall under HSN Code 5903, however, it being partially coated or partially covered with plastics and bearing designs will fall under chapters 50 to 55, 58 or 60 as per the chapter note 2(a)(4) of the Chapter 59 of the GST Tariff.