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TMI BlogCentral Excise - Knitted fabrics - Classification and assessment of knitted pile fabrics - Matter regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... f India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Knitted fabrics - Classification and assessment of knitted pile fabrics - Matter regarding. A doubt has been raised as to the classification and assessment of knitted pile fabrics, commonly known as 'fur fabrics' whether as processed or unprocessed fabrics. 2. Knitted pile fabrics are basically furnishing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... silver knitting machine. The fabrics consist of plain jersey backing yarn interlaced with carded fibre (mostly acrylic) in the ratio of 20% to 30% yarn and 80 to 70% silver. The staple fibre is combed into the machine to create a directional pile. The pile is then locked into the construction by the looping action of the backing yarn over the knitting needle. The knitted fabric is subjected to a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6001 of H.S.N. Thus knitted pile fabrics is classifiable under heading No. 6001.12 of the Central Excise Tariff. 4. Regarding base fabrics for the purpose of charging duty under Notification No. 109/86-C.E., dated 27-2-1986, these fabrics are predominant in acrylic fibre which is upto 64% by weight of the total fabrics. So the corresponding base fabrics for this particular fabric is to be under h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-1-1988 them should not be any confusion as their notification No. 3/88-C.E., dated 19-1-1988 excludes processed fabrics falling under sub-heading No. 6001.12 from the purview of Notfn. 109/86. The effective rate of duty for the fabrics of sub-heading No. 6001.12 have been specified in Notfn. 2/88-C.E., dated 19-1-1988 and knitted or crocheted fabrics of man-made textile material falling under su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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