Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics under heading 59.03 of C.E.T. or under Chapters 52 to 55 depending upon the textile material used - Regarding

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..... . or under Chapters 52 to 55 depending upon the textile material used - Regarding Circular No. 5/89 Dated 15-6-1989 [From F. No. 59/1/88-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Central Excise - Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics under heading 59.03 of C.E.T. or under Chapters 52 to 55 .....

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..... s per Section 36 of the Finance Act, 1989, in the Fourth Schedule (Part-I), Clause 21 thereto, in Chapter 59, in Note 2, after clause (b), the following clause has been inserted, namely : - "(c) Textile fabrics, partially or discretely coated with plastic by dot printing process (heading No. 59.03)"; 3. It has been clarified in the Budget instructions, (Annexure-V) - Para 21.11 that a new clause .....

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