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2019 (3) TMI 836 - AAR - GSTClassification of goods - Interlining Fabrics - whether classified under HSN Code 5903 or should be classified as per the blend of Yam (in chapter 52-55)? - Held 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 - 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 - it does not fall under HSN Code 5903
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