{"id":74372,"date":"2025-11-13T08:14:51","date_gmt":"2025-11-13T02:44:51","guid":{"rendered":""},"modified":"2025-11-13T08:14:51","modified_gmt":"2025-11-13T02:44:51","slug":"fusible-interlining-with-85-cotton-classifiable-under-chapter-52-textile-composition-test-determines-tariff-treatment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74372","title":{"rendered":"Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment"},"content":{"rendered":"<p>Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatment<br \/>Case-Laws<br \/>GST<br \/>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&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94140\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fusible interlining with 85%+ cotton classifiable under Chapter 52; textile composition test determines tariff treatmentCase-LawsGSTAAR held that fusible interlining fabric composed of 85% or more cotton is classifiable under Chapter 52 of the Tariff Sche<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74372","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74372"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74372\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}