Union of India Vs Girish Pavinbhai Rathod (Jay Ambey)

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 textile fabrics coated or laminated with plastics, as the fabric's coating was not visible and only partial. The classification dispute arose from an advance ruling that initially classified the fabric incorrectly under Heading 5903. The High Court criticized the appellate authority for misinterpreting relevant tests (specifically an ATIRA report) and judicial precedents that indicated partially coated textiles should fall under Chapters 50-55, 58, or 60 instead. The Supreme Court dismissed the Union of India’s appeal due to significant delays and a lack of substantive merit in the claim, thereby affirming the High Court’s decision that quashed the earlier classification of the fabric.