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Central Excise - Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

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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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 .....

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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&# .....

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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 .....

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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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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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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 .....

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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. .....

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ile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59. 2. Heading 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. 3. For the purposes of heading 5803, gauze means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete .....

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ing with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with woven fringes are to be classified in heading 5808. 6. In heading 5810, the expression embroidery means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 5805). 7. In addition to the products of headi .....

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in Note 8, for the words organdie processing , the words organdie processing or has been substituted vide Notification No. 19/2005-C.E., dated 5-5-2005. - 5801 - 5801 - WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF HEADING 5802 OR 5806 - 5801 10 00 - 58011000 - Of wool or fine animal hair - m2 - Of cotton: - 5801 21 00 - 58012100 - Uncut weft pile fabrics - m2 - 5801 22 - 580122 - Cut corduroy: - 5801 22 10 - 58012210 - Solely of cotton - m2 - 5801 22 90 - 58012290 - Other - m2 .....

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henille fabrics: - 5801 36 10 - 58013610 - Carduroys - m2 - 5801 36 90 - 58013690 - Other - m2 - 5801 37 - 580137 - Warp pile fabrics: - 5801 37 10 - 58013710 - Warp pile fabrics, uncut - m2 - 5801 37 20 - 58013720 - Warp pile fabrics, cut - m2 - 5801 37 90 - 58013790 - Other - m2 - 5801 90 - 580190 - Of other textile materials: - 5801 90 10 - 58019010 - Pile fabrics and chenille fabrics of silk containing more than 50% by weight of silk, but not containing wool or hair - m2 - 5801 90 90 - 58019 .....

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m2 - 5802 19 40 - 58021940 - Printed - m2 - 5802 19 50 - 58021950 - Of Handloom - M2 - 5802 19 90 - 58021990 - Other - m2 - 5802 20 00 - 58022000 - Terry towelling and similar woven terry fabrics, of other textile materials - m2 - 5802 30 00 - 58023000 - Tufted textile fabrics - m2 - 5803 - 5803 - GAUZE, OTHER THAN NARROW FABRICS OF HEADING 5806 - 5803 00 - 580300 - Gauze, other than narrow fabrics of heading 5806 : - Of cotton : - 5803 00 11 - 58030011 - Unbleached - m2 - 5803 00 12 - 58030012 .....

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THE PIECE, IN STRIPS OR IN MOTIFS, OTHER THAN FABRICS OF HEADINGS 6002 TO 6006 - 5804 10 - 580410 - Tulles and other net fabrics: - 5804 10 10 - 58041010 - Of cotton - kg. - 5804 10 90 - 58041090 - Other - kg. - Mechanically made lace: - 5804 21 00 - 58042100 - Of man-made fibres - kg. - 5804 29 - 580429 - Of other textile materials: - 5804 29 10 - 58042910 - Of cotton - kg. - 5804 29 90 - 58042990 - Other - kg. - 5804 30 00 - 58043000 - Hand-made lace - kg. - 5805 - 5805 - HAND-WOVEN TAPESTRIE .....

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g. - 5805 00 90 - 58050090 - Other - kg. - 5806 - 5806 - NARROW WOVEN FABRICS OTHER THAN GOODS OF HEADING 5807; NARROW FABRICS CONSISTING OF WARP WITHOUT WEFT ASSEMBLED BY MEANS OF AN ADHESIVE (BOLDUCS) - 5806 10 00 - 58061000 - Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics - kg. - 5806 20 00 - 58062000 - Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread - kg. - Other woven fabrics: - 5806 31 - 580631 - Of co .....

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out weft assembled by means of an adhesive (bolducs) - kg. - 5807 - 5807 - LABELS, BADGES AND SIMILAR ARTICLES OF TEXTILE MATERIALS, IN THE PIECE, IN STRIPS OR CUT TO SHAPE OR SIZE, NOT EMBROIDERED - 5807 10 - 580710 - Woven: - 5807 10 10 - 58071010 - Of cotton - kg. - 5807 10 20 - 58071020 - Of man-made fibre - kg. - 5807 10 90 - 58071090 - Other - kg. - 5807 90 - 580790 - Other: - 5807 90 10 - 58079010 - Felt or non-woven - kg. - 5807 90 90 - 58079090 - Other - kg. - 5808 - 5808 - BRAIDS IN TH .....

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