AAR: ‘Fusible Interlining cloth’ classifiable under Heading 5903, relies upon CBEC circular

West Bengal AAR classifies ‘fusible interlining cloth’, under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975; Notes that the product is partially coated with plastic which is used for shirt collars, cuffs, pant belts, etc., and has been certified by the National Test House, Govt. of India; Observes that Chapter Note 2(a)(4) to Chapter 59 says that fabrics partially coated or partially covered with plastics and bearing designs resulting fr...