Nonwoven fabrics with PVC coating can't be classified under HSN 56031400 or Chapter 50; PVC being the major constituent.
Case-Laws
GST
Nonwoven coated fabrics laminated or impregnated with PVC cannot be classified under HSN 56031400 or Chapter 50. As the major constituent is PVC sheet (120 GSM out of 240 GSM), the goods would be classified under Chapter 39, based on the material or component that gives the essential character, as per the Explanatory Notes. A conjoint reading of manufact
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