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GST - Highlights / Catch Notes

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Classification of goods - fusible interlining cloth - the ...

Case Laws     GST

June 30, 2020

Classification of goods - fusible interlining cloth - the exclusion clause (4) of chapter note 2(a) of Chapter 59, which is essential for being excluded from Chapter 59, is not applicable to fusible interlining cloth manufactured by the appellant - thus, it is clear that the subject product merits classification under sub-heading 5903 of the Tariff.

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