New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Central Excise - Man-made staple fibres

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

7;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&# .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hreads 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) o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

irns, 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, expres .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on 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 knotte .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

presented 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 acu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on elastomeric yarn means filament yarn, including monofilament, of synthetic textile material, other than textured yarn,which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length. 14. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

indeterminate colour ( 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4257;bres with coloured 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 ya .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

xt otherwise requires) 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 fibres); (ii) consists of unbleached or bleach .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

process of 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

c and a pile 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. *************** AMENDMENT 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. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications: (a) length of tow exceeding 2 m; (b) twist less than 5 turns per metre; (c) measuring per filament less than 67 decitex; (d) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length; (e) total measurement of tow more than 20,000 decitex. Tow of a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of headings 5506, 5507, 5508, 5509, 5510, 5511, 5512, 5513, 5514, 5515 and 5516 and the entries relating thereto, the expression staple fibres shall include waste of synthetic staple fibres or filaments and waste of artificial staple fibres or filaments after they have been carded, combed or otherwise processed for spinning. 4. In relation to goods falling under heading 5512 or 5513 or 5514 or 5515, 2[or 5516] bleaching, dyeing, printing, shrink-proofin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

W - 5501 10 00 - 55011000 - Of nylon or other polyamides - kg. - 5501 20 00 - 55012000 - Of polyesters - kg. - 5501 30 00 - 55013000 - Acrylic or modacrylic - kg. - 5501 40 00 - 55014000 - of polypropylene - kg. - 5501 90 - 550190 - Other : - 5501 90 10 - 55019010 - Of polypropylene - kg. - 5501 90 90 - 55019090 - Other - kg. - 5502 - 5502 - ARTIFICIAL FILAMENT TOW - 5502 10 - 550210 - Of cellulose acetate: - 5502 10 10 - 55021010 - Viscose rayon tow - kg. - 5502 10 90 - 55021090 - Other - kg. - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

: - 5503 90 10 - 55039010 - Polyvinyl staple fibre - kg. - 5503 90 20 - 55039020 - Polyvinyl chloride staple fibre - kg. - 5503 90 90 - 55039090 - Other - kg. - 5504 - 5504 - Artificial staple fibres, not carded, combed or otherwise processed for spinning - 5504 10 00 - 55041000 - Of viscose rayon - kg. - 5504 90 - 550490 - Other: - 5504 90 10 - 55049010 - Acetate rayon staple fibre - kg. - 5504 90 20 - 55049020 - Polynosic staple fibre - kg. - 5504 90 30 - 55049030 - High wet modulus staple fib .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

yesters - kg. - 5506 30 00 - 55063000 - Acrylic or modacrylic - kg. - 5506 40 00 - 55064000 - Of polypropylene - kg. - 5506 90 - 550690 - Other : - 5506 90 10 - 55069010 - Polypropylene tops - kg. - 5506 90 90 - 55069090 - Other - kg. - 5507 - 5507 - ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING - 5507 00 - 550700 - Artificial staple fibres, carded, combed or otherwise processed for spinning : - 5507 00 10 - 55070010 - Acetate rayon tops - kg. - 5507 00 20 - 550700 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

more by weight of staple fibres of nylon or other polyamides : - 5509 11 00 - 55091100 - Single yarn - kg. - 5509 12 00 - 55091200 - Multiple (folded) or cabled yarn - kg. - Containing 85% or more by weight of polyester staple fibres : - 5509 21 00 - 55092100 - Single yarn - kg. - 5509 22 00 - 55092200 - Multiple (folded) or cabled yarn - kg. - Containing 85% or more by weight of acrylic or modacrylic staple fibres : - 5509 31 00 - 55093100 - Single yarn - kg. - 5509 32 00 - 55093200 - Multiple .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nyl acetate (PVA) spun yarn - kg. - 5509 42 30 - 55094230 - Polyvinyl chloride (PVC) spun yarn - kg. - 5509 42 90 - 55094290 - Other - kg. - Other yarn, of polyester staple fibres : - 5509 51 00 - 55095100 - Mixed mainly or solely with artificial staple fibres - kg. - 5509 52 00 - 55095200 - Mixed mainly or solely with wool or fine animal hair - kg. - 5509 53 00 - 55095300 - Mixed mainly or solely with cotton - kg. - 5509 59 00 - 55095900 - Other - kg. - Other yarn, of acrylic or modacrylic stap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

etail sale - Containing 85% or more by weight of artificial staple fibres : - 5510 11 - 551011 - Single yarn : - 5510 11 10 - 55101110 - Viscose rayon spun yarn - kg. - 5510 11 20 - 55101120 - Acetate rayon spun yarn - kg. - 5510 11 90 - 55101190 - Other - kg. - 5510 12 - 551012 - Multiple (folded) or cabled yarn : - 5510 12 10 - 55101210 - Viscose rayon spun yarn - kg. - 5510 12 20 - 55101220 - Acetate rayon spun yarn - kg. - 5510 12 90 - 55101290 - Other - kg. - 5510 20 - 551020 - Other yarn, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

un yarn - kg. - 5510 90 20 - 55109020 - Acetate rayon spun yarn - kg. - 5510 90 90 - 55109090 - Other - kg. - 5511 - 5511 - Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale - 5511 10 00 - 55111000 - Of synthetic staple fibres, containing 85% or more by weight of such fibres - kg. - 5511 20 00 - 55112000 - Of synthetic staple fibres, containing less than 85% by weight of such fibres - kg. - 5511 30 - 551130 - Of artificial staple fibres : - 5511 30 10 - 55113010 - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nted - m2 - 5512 19 90 - 55121990 - Other - m2 - Containing 85% or more by weight of acrylic or modacrylic staple fibres : - 5512 21 - 551221 - Unbleached or bleached : - 5512 21 10 - 55122110 - Unbleached - m2 - 5512 21 20 - 55122120 - Bleached - m2 - 5512 29 - 551229 - Other : - 5512 29 10 - 55122910 - Dyed - m2 - 5512 29 20 - 55122920 - Printed - m2 - 5512 29 90 - 55122990 - Other - m2 - Other : - 5512 91 - 551291 - Unbleached or bleached : - 5512 91 10 - 55129110 - Unbleached - m2 - 5512 91 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

131120 - Bleached - m2 - 5513 12 - 551312 - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres : - 5513 12 10 - 55131210 - Unbleached - m2 - 5513 12 20 - 55131220 - Bleached - m2 - 5513 13 - 551313 - Other woven fabrics of polyester staple fibres : - 5513 13 10 - 55131310 - Unbleached - m2 - 5513 13 20 - 55131320 - Bleached - m2 - 5513 19 - 551319 - Other woven fabrics : - 5513 19 10 - 55131910 - Unbleached - m2 - 5513 19 20 - 55131920 - Bleached - m2 - Dyed : - 5513 2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2 - Unbleached or bleached : - 5514 11 - 551411 - Of polyester staple fibres, plain weave : - 5514 11 10 - 55141110 - Unbleached - m2 - 5514 11 20 - 55141120 - Bleached - m2 - 5514 12 - 551412 - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres : - 5514 12 10 - 55141210 - Unbleached - m2 - 5514 12 20 - 55141220 - B .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

30 11 - 55143011 - Of polyester staple fibres, plain weave - m2 - 5514 30 12 - 55143012 - 3-thread or 4-thread twill, including cross twill of polyester staple fibres - m2 - 5514 30 13 - 55143013 - Other woven fabrics of polyester staple fibres - m2 - 5514 30 19 - 55143019 - Other woven fabrics - m2 - Printed - 5514 41 00 - 55144100 - Of polyester staple fibres, plain weave - m2 - 5514 42 00 - 55144200 - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres - m2 - 5514 4 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

551512 - Mixed mainly or solely with man-made filaments : - 5515 12 10 - 55151210 - Unbleached - m2 - 5515 12 20 - 55151220 - Bleached - m2 - 5515 12 30 - 55151230 - Dyed - m2 - 5515 12 40 - 55151240 - Printed - m2 - 5515 12 90 - 55151290 - Other - m2 - 5515 13 - 551513 - Mixed mainly or solely with wool or fine animal hair : - 5515 13 10 - 55151310 - Unbleached - m2 - 5515 13 20 - 55151320 - Bleached - m2 - 5515 13 30 - 55151330 - Dyed - m2 - 5515 13 40 - 55151340 - Printed - m2 - 5515 13 90 - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- Printed - m2 - 5515 21 90 - 55152190 - Other - m2 - 5515 22 - 551522 - Mixed mainly or solely with wool or fine animal hair : - 5515 22 10 - 55152210 - Unbleached - m2 - 5515 22 20 - 55152220 - Bleached - m2 - 5515 22 30 - 55152230 - Dyed - m2 - 5515 22 40 - 55152240 - Printed - m2 - 5515 22 90 - 55152290 - Other - m2 - 5515 29 - 551529 - Other : - 5515 29 10 - 55152910 - Unbleached - m2 - 5515 29 20 - 55152920 - Bleached - m2 - 5515 29 30 - 55152930 - Dyed - m2 - 5515 29 40 - 55152940 - Print .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

940 - Printed - m2 - 5515 99 90 - 55159990 - Other - m2 - 5516 - 5516 - Woven fabrics of artificial staple fibres - Containing 85% or more by weight of artificial staple fibres: - 5516 11 - 551611 - Unbleached or bleached : - 5516 11 10 - 55161110 - Unbleached - m2 - 5516 11 20 - 55161120 - Bleached - m2 - 5516 12 00 - 55161200 - Dyed - m2 - 5516 13 00 - 55161300 - Of yarns of different colours - m2 - 5516 14 - 551614 - Printed : - 5516 14 10 - 55161410 - Spun rayon printed shantung - m2 - 5516 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version