Case LawOrder No. 33/WBAAR/2019-20
Sadguru Seva Paridhan Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- November 11, 2019
- Type:
- Advance Ruling
- Members:
- Susmita Bhattacharya, Parthasarathi Dey
Subject
Fusible interlining cloth is classifiable under Heading 5903
Classification
Summary
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.
Judgement
1.1 The Applicant, stated to be a manufacturer of fusible interlining cloth seeks a ruling on whether it is classifiable in Chapters 50 to 55 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act) or under Heading 5903 of the Tariff Act. 1.2 Advance Ruling is admissible on this question under Section 97(2) (a) of the GST Act. 1.3 The Applicant further submits that the q…