Union of India Vs Girish Pavinbhai Rathod (Jay Ambey)
Date: May 15, 2025
Subject Matter
Fusible interlining cloth should be classified under Chapters 50 to 55, rather than Chapter 59, due to its partial coating nature. HC ruling upheld
Summary
The Supreme Court upheld a ruling by the Gujarat High Court regarding the classification of “fusible interlining fabric of cotton.” The High Court had ruled that this fabric should not be classified under Heading 5903 of Chapter 59, which pertains to…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. There is a delay of 225 days in filing the Special Leave Petition which has not been satisfactorily explained. Even otherwise, we have gone through the Special Leave Petition and do not find any merit in the same. 2. The Special Leave Petition is, therefore, dismissed on the ground of delay as well as on merits.