Classification of Goods — The Applicant, stated to be a manufacturer of fusible interlining cloth sought a ruling on whether it is classifiable in Chapters 50 to 55 of the First Schedule of the Customs Tariff Act, 1975 or under Heading 5903 of the Tariff Act. The Authority ruled out that the Applicant’s product, namely fusible interlining cloth, is classifiable under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975.
— Sadguru Seva Paridhan Pvt. Ltd., In Re… [2019] 18 TAXLOK.COM 022 (AAR-WB)