Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment
Case-Laws
GST
AAR held that fusible interlining fabric composed of 85% or more cotton is classifiable under Chapter 52 of the Tariff Schedule. Relying on the legal effect of the Tribunal's prior order and Circular No. 5/89 concerning the treatment of fusible interlinings before the insertion and after deletion of Note 2(c) to Chapter 59, the Authority concluded that s
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