AAAR: ‘Fusible interlining cloth’, not being a woven fabric, classifiable under Heading 5903

West Bengal AAAR upholds AAR ruling, classifies ‘fusible interlining cloth’ under Heading 5903, rejects Appellant’s plea to classify same under Heading 5208 as woven fabric of cotton; Notes that said sample of product shows coating of polyethylene which can be seen with naked eye, can be bent manually around a cylinder and is not completely coated with plastics whereas pattern of dots which form on the surface of the product is due to process of dot printing and visible...