AAR : Rules on classification of ‘Polyester Viscose Fusing Interlining Woven Fabric’ partially coated/covered with plastics

Uttarakhand AAR holds that ‘Polyester Viscose Fusing Interlining Woven Fabric’ partially coated or partially covered with plastic which leads to plastic coated pattern that is visible on one side of the fabric falls under chapters 50 to 58 or 60 as per Chapter Note 2(a)(4) of Chapter 59 of GST Tariff : Uttarakhand AAR...