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Central Excise - Man-made filaments

Central Excise - SECTION XI TEXTILES AND TEXTILE ARTICLES (CHAPTER 50 to CHAPTER 63) NOTES: 1.This Section does not cover : (a) animal brush making bristles or hair (heading 0502); horsehair or horsehair waste (heading 0511); (b) human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading 5911); (c) cotton linters or other vegetable materials of Chapter 14; (d) asbestos of heading 2524 or articles of asbest .....

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ch monofilament or strip (Chapter 46); (h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; (ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; (k) hides or skins with their hair or wool on (Chapter 41 or 43), or articles of, furskin, artificial fur or articles thereof, of heading 4303 o .....

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57;bres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); (s) articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); (t) articles of Chapter 95 (for example, toys, games, sports requisites and nets); or 2[(u) Articles of Chapter 96 [for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies]; or ;] 2. (A) Goods classi& .....

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it consideration. (B) For the purposes of the above rule : (a) gimped horsehair yarn (heading 5110) and metallised yarn (heading 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (b)the choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading withi .....

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Section, and subject to the exceptions in paragraph (B) below, yarns [single, multiple (folded) or cabled] of the following descriptions are to be treated as twine, cordage, ropes and cables : (a) of silk or waste silk, measuring more than 20,000 decitex; (b) of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex; (c) of true hemp or flax : (i) polished or glazed, measuring 1,429 decitex or more; or (ii) not polished o .....

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5006, and monofilaments of Chapter 54; (d) metallised yarn of heading 5605; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and (e) chenille yarn, gimped yarn and loop wale-yarn of heading 5606. 4. (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression put up for retail sale in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn [single, multiple (folded) or cabled] put up : (a) on cards, reels, tubes or similar supports, .....

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reads which render them independent one of the other, each of uniform weight not exceeding : (i) 85g in the case of silk, waste silk or man-made filament yarn; or (ii) 125g in other cases. (B) Exceptions : (a) single yarn of any textile material, except : (i) single yarn of wool or fine animal hair, unbleached; and (ii) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5,000 decitex; (b) multiple (folded) or cabled yarn, unbleached : (i) of .....

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rns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms). 5. For the purposes of headings 5204, 5401 and 5508, the expression sewing thread means multiple (folded) or cabled yarn : (a) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000g; (b) dressed for use as sewing thread; and (c) with a final Z twist. 6. For the purposes of this Section, the expression high tenacity yarn means yarn having a tenacity, express .....

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by cutting/dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares; blankets); 3[(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other sub-clause of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means; ;] 4[(d) hemmed or with rolled edges, or with a knotted .....

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resented as separate items or in the form of a number of items in the length. 8. For the purposes of Chapters 50 to 60: (a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and (b)Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute .....

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lastomericyarn means filamentyarn, including monofilament, of synthetic textile material, other than texturedyarn,which doesnot break on being extended to three timesits original length and which returns, after being extended to twice itsoriginal length, within a period of five minutes, to alength not greater than one and a half times its original length. 14. Unless the context otherwise requires, textilegarments of different headings are to be classified in their ownheadings even if put up in s .....

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lour ( grey yarn ), manufactured from garneted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man- made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (b) BLEACHED YARN Yarn which : (i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or tre .....

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oloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from 1[Slivers] or rovings which have been printed; or (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54. (d) UNBLEACHED WOVEN FABRIC Woven fabric made from unbleached yarn and which has .....

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equires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or (ii) consists of coloured yarn of a single uniform colour. (g) WOVEN FABRIC OF YARNS OF DIFFERENT COLOURS Woven fabric (other than printed woven fabric) which: (i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fi- bres); (ii) consists of unbleached or bleached yarn and .....

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mercerisation does not affect the classification of yarns or fabrics within the above categories. The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics. (ij) PLAIN WEAVE A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternatively over and under successive yarns of the weft. 2. (A) Products of Chapters 56 to 63 containing two or more textile mat .....

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or looped surface no account shall be taken of the ground fabric; (c) in the case of embroidery of heading 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone. - Notes:- 1. In Section XI, in SUB-HEADING NOTE 1(d) (iii), for the word silvers , the word slivers has been substituted vide Notification No. 19/2005-C.E., dated 5-5-2005. 2.Su .....

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and filaments of organic polymers produced by manufacturing processes, either: (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [(for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate )]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon .....

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the same meanings when used in relation to textile materials . 3[1A. Notwithstanding anything contained in Note 1, man-made fibre such as polyester staple fibre and polyester filament yarn manufactured from plastic and plastic waste including waste polyethylene terephthalate bottles shall be classified as textile material under Chapter 54 or Chapter 55, as the case may be.] 2. Headings 1[5402, 5403 and 5406] do not apply to synthetic or artificial filament tow of Chapter 55. 3. In r .....

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processing, any other like processing and any combination of such processes shall amount to manufacture . - Notes:- 1. In Note 2, for 5402 and 5403 , substitute 5402, 5403 and 5406 vide section 86(a) read with Eighth Schedule of the Finance Act, 2005 (18 of 2005). 2. In Note 3, after 5403 , insert or 5404 ; vide section 86(a) read with Eighth Schedule of the Finance Act, 2005 (18 of 2005). 3. Inserted vide Finance Act, 2012, in Section 142 w.e.f. 29-06-2010. - 5401 - 5401 - Sewing thread of man- .....

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yarn - kg. - 5402 19 90 - 54021990 - Other - kg. - 5402 20 - 540220 - High tenacity yarn of polyesters, whether or not textured: - 5402 20 10 - 54022010 - Of terylene dacron - kg. - 5402 20 90 - 54022090 - Other - kg. - Textured yarn : - 5402 31 00 - 54023100 - Of nylon or other polyamides, measuring per single yarn not more than 50 tex - kg. - 5402 32 00 - 54023200 - Of nylon or other polyamides, measuring per single yarn more than 50 tex - kg. - 5402 33 00 - 54023300 - Of polyesters - kg. - 5 .....

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2 47 00 - 54024700 - Other, of polyesters - kg. - 5402 48 00 - 54024800 - Other, of polypropylene - kg. - 5402 49 00 - 54024900 - Other - kg. - Other yarn, single, with a twist exceeding 50 turns per metre: - 5402 51 00 - 54025100 - Of nylon or other polyamides - kg. - 5402 52 00 - 54025200 - Of polyesters - kg. - 5402 53 00 - 54025300 - Of polypropylene - kg. - 5402 59 - 540259 - Other : - 5402 59 10 - 54025910 - Polypropylene filament yarn - kg. - 5402 59 90 - 54025990 - Other - kg. - Other ya .....

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oroethylene yarn - kg. - 5402 69 90 - 54026990 - Other - kg. - 5403 - 5403 - Artificia filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex - 5403 10 - 540310 - High tenacity yarn of viscose rayon : - 5403 10 10 - 54031010 - Viscose rayon tyre yarn 1,233 decitex - kg. - 5403 10 20 - 54031020 - Viscose rayon tyre yarn 1,833 decitex - kg. - 5403 10 90 - 54031090 - Other - kg. - Other yarn, single: - 5403 31 00 - 54033100 .....

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34120 - Of 83 decitex - kg. - 5403 41 30 - 54034130 - Of 111 decitex, bright - kg. - 5403 41 40 - 54034140 - Of 111 decitex, dull - kg. - 5403 41 50 - 54034150 - Of 133 decitex, bright - kg. - 5403 41 60 - 54034160 - Of 133 decitex, dull - kg. - 5403 41 70 - 54034170 - Of 167 decitex, bright - kg. - 5403 41 80 - 54034180 - Of 167 decitex, dull - kg. - 5403 41 90 - 54034190 - Other - kg. - 5403 42 - 540342 - Of cellulose acetate : - 5403 42 10 - 54034210 - Acetate rayon filament yarn, 83 decitex .....

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- 54034913 - Of 67 decitex - kg. - 5403 49 14 - 54034914 - Of 83 decitex - kg. - 5403 49 15 - 54034915 - Of 89 decitex - kg. - 5403 49 19 - 54034919 - Other - kg. - 5403 49 90 - 54034990 - Other - kg. - 5404 - 5404 - Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm - Monofilament: - 5404 11 00 - 54041100 - Elastomeric - kg. .....

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her - kg. - 5405 00 00 - 54050000 - Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textil e materials of an apparent width not exceeding 5 mm - kg. - 5406 - 5406 - MAN-MADE FILAMENT YARN (OTHER THAN SEWING THREAD), PUT UP FOR RETAIL SALE - 5406 00 - 540600 - Man-made filament yarn (other than sewing thread), put up for retail sale: - 5406 00 10 - 54060010 - Synthetic filament y .....

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lla cloth panel fabrics - m2 - 5407 10 15 - 54071015 - Other nylon and polyamide fabrics (filament) - m2 - 5407 10 16 - 54071016 - Polyester suitings - m2 - 5407 10 19 - 54071019 - Other polyester fabrics - m2 - Bleached : - 5407 10 21 - 54071021 - Parachute fabrics - m2 - 5407 10 22 - 54071022 - Tent fabrics - m2 - 5407 10 23 - 54071023 - Nylon furnishing fabrics - m2 - 5407 10 24 - 54071024 - Umbrella cloth panel fabrics - m2 - 5407 10 25 - 54071025 - Other nylon and polyamide fabrics of filam .....

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10 41 - 54071041 - Parachute fabrics - m2 - 5407 10 42 - 54071042 - Tent fabrics - m2 - 5407 10 43 - 54071043 - Nylon furnishing fabrics - m2 - 5407 10 44 - 54071044 - Umbrella cloth panel fabrics - m2 - 5407 10 45 - 54071045 - Other nylon and polyamide fabrics (filament) - m2 - 5407 10 46 - 54071046 - Polyester suitings - m2 - 5407 10 49 - 54071049 - Other - m2 - Other : - 5407 10 91 - 54071091 - Parachute fabrics - m2 - 5407 10 92 - 54071092 - Tent fabrics - m2 - 5407 10 93 - 54071093 - Nylon .....

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090 - Other - m2 - 5407 30 - 540730 - Fabrics specified in Note 9 to Section XI - 5407 30 10 - 54073010 - Unbleached - m2 - 5407 30 20 - 54073020 - Bleached - m2 - 5407 30 30 - 54073030 - Dyed - m2 - 5407 30 40 - 54073040 - Printed - m2 - 5407 30 90 - 54073090 - Other - m2 - Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides: - 5407 41 - 540741 - Unbleached or bleached : - Unbleached : - 5407 41 11 - 54074111 - Nylon brasso - m2 - 5407 41 12 - 5407411 .....

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- 5407 42 30 - 54074230 - Nylon tafetta - m2 - 5407 42 40 - 54074240 - Nylon sarees - m2 - 5407 42 90 - 54074290 - Other - m2 - 5407 43 00 - 54074300 - Of yarn of different colours - m2 - 5407 44 - 540744 - Printed : - 5407 44 10 - 54074410 - Nylon brasso - m2 - 5407 44 20 - 54074420 - Nylon georgette - m2 - 5407 44 30 - 54074430 - Nylon tafetta - m2 - 5407 44 40 - 54074440 - Nylon sarees - m2 - 5407 44 90 - 54074490 - Other - m2 - Other woven fabrics, containing 85% or more by weight of texture .....

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es - m2 - 5407 52 90 - 54075290 - Other - m2 - 5407 53 00 - 54075300 - Of yarns of different colours - m2 - 5407 54 - 540754 - Printed : - 5407 54 10 - 54075410 - Terylene and dacron sarees - m2 - 5407 54 20 - 54075420 - Polyester shirtings - m2 - 5407 54 30 - 54075430 - Polyester sarees - m2 - 5407 54 90 - 54075490 - Other - m2 - Other woven fabrics, containing 85% or more by weight of polyester filaments : - 5407 61 - 540761 - Containing 85% or more by weight of non-textured polyester filament .....

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54077400 - Printed - m2 - Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton : - 5407 81 - 540781 - Unbleached or bleached : - Unbleached : - 5407 81 11 - 54078111 - Nylon georgette - m2 - 5407 81 12 - 54078112 - Nylon sarees - m2 - 5407 81 13 - 54078113 - Polyester shirtings - m2 - 5407 81 14 - 54078114 - Polyester suitings - m2 - 5407 81 15 - 54078115 - Terylene and dacron sarees - m2 - 5407 81 16 - 54078116 - Polyester dhoti - m2 .....

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m2 - 5407 82 30 - 54078230 - Polyester shirtings - m2 - 5407 82 40 - 54078240 - Polyester suitings - m2 - 5407 82 50 - 54078250 - Terylene and dacron sarees - m2 - 5407 82 60 - 54078260 - Lungies - m2 - 5407 82 90 - 54078290 - Other - m2 - 5407 83 00 - 54078300 - Of yarns of different colours - m2 - 5407 84 - 540784 - Printed : - 5407 84 10 - 54078410 - Nylon georgette - m2 - 5407 84 20 - 54078420 - Nylon sarees - m2 - 5407 84 30 - 54078430 - Polyester shirtings - m2 - 5407 84 40 - 54078440 - P .....

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- 5408 - Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405 - 5408 10 00 - 54081000 - Woven fabrics obtained from high tenacity yarn of viscose rayon - m2 - Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like : - 5408 21 - 540821 - Unbleached or bleached : - 5408 21 10 - 54082110 - Unbleached - m2 - 5408 21 20 - 54082120 - Bleached - m2 - 5408 22 - 540822 - Dyed : - Fabrics of rayon : - 5408 22 .....

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