AAR: Classifies ‘Fusible Interlining Fabrics of Cotton’ under HSN Code 5903 as coating pattern used visible with naked eye

Uttarakhand AAR classifies ‘Fusible Interlining Fabrics of Cotton’ (FIFC) under HSN code 5903 of GST Tariff Act, 2017; Examines Note 2 to Chapter Heading 5903 which covers textile fabrics impregnated, coated, covered or laminated with plastics classified irrespective of the weight per square meter or nature of plastic component provided that impregnation, coating or covering is seen by naked eye; Observes that the cotton fabric passes over two pre-heated rollers, one of w...