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The Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric will be covered under HSN 5903.

Classification of goods- In the instant case, applicant submits that it supplies partially coated Polyester fabric (knitted or woven) or any other kind of partially coated (with scattered micro-dot print) Fabric covered under chapter heading 50 to 55, 58 or 60. The goods supplied are further be used as interlining fabric in products like shirt, suits, coats, Gowns etc. Question on which Advance Ruling is sought- Whether the Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric will be covered under relevant chapter headings (50 to 55, 58 or 60) or under Tariff Heading 5903? Held that- the subject goods have passed all the conditionality’s placed in the HSN 5903 Chapter Heading description and the Chapter Notes, as aforementioned in the Table. We find that the subject goods have satisfied the guidelines specified in the Explanatory Notes to HSN 5903.
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