Departmental Clarifications
Book binding cloth is classifiable under Heading 59.01. - Bombay-I Collectorate Trade Notice No. 51/87, dated 22-7-1987.
Fabrics manufactured out of PVC covered multifilament yarn will be appropriately classifiable under Heading 59.03, in view of Chapter Note 2(b) of Chapter 59. - Calcutta-II Collectorate Trade Notice No. 11/87, dated 6-1-1987 and Bombay-I Collectorate Trade Notice No. 95/86, dated 19-12-1986.