SC, upholds Gujarat HC Ruling on GST Classification of ‘Fusible Interlining Cloth’: Case of Union of India vs Girish Pravinbhai Rathod, SC Judgement Dated 16th May 2025. The apex court has upheld a Gujarat High Court decision on the GST classification of “fusible interlining fabric of cotton.” It dismissed a Special Leave Petition filed by the Union of India, affirming the High Court’s ruling that the fabric cannot be classified under Heading 5903 of Chapter 59, rather it should be classified under Chapters 50 to 55, 58, or 60 of the Custom Tariff Act.