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Central Excise - Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suit- able for industrial use

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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Chapter, the expression textile fabrics applies only to the woven fabrics of Chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006. 2. Heading 5903 applies to: (a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than: (1) fabrics in which th .....

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sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39); (4) fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, Chapter 58 or 60); (5) plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or .....

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does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 4814) or on a textile backing (generally heading 5907). 4. For the purposes of heading 5906, the expression rubberised textile fabrics means: (a) textile fabrics impregnated, coated, covered or laminated with rubber: (i) weighing not more than 1,500 g/m2; or (ii) weighing more than 1,500 g/m2 and containing more than 50% by weight of textile material; (b) fabri .....

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(a) fabrics in which impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, Chapter 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (b) fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like); (c) fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imita .....

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6. Heading 5910 does not apply to: (a) transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or (b) transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 4010). 7. Heading 5911 applies to the following goods, which do not fall in any other heading of Section XI: (a) textile products in the piece, cut to len .....

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bolting cloth; (iii) straining cloth of a kind used in oil presses or the like, of textile material or of human hair; (iv) flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; (v) textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as pa .....

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THE LIKE; TRACING CLOTH; PREPARED PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS OF A KIND USED FOR HAT FOUNDATION - 5901 10 - 590110 - Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like: - 5901 10 10 - 59011010 - Of cotton - m2 - 5901 10 20 - 59011020 - Prepared painting canvas - m2 - 5901 10 90 - 59011090 - Other - m2 - 5901 90 - 590190 - Other: - 5901 90 10 - 59019010 - Tracing cloth of cotton - m2 - 5901 90 20 - .....

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90290 - Other: - 5902 90 10 - 59029010 - Impregnated with rubber - m2 - 5902 90 90 - 59029090 - Other - m2 - 5903 - 5903 - TEXTILE FABRICS, IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF HEADING 5902 - 5903 10 - 590310 - With polyvinyl chloride: - 5903 10 10 - 59031010 - Imitation leather fabrics of cotton - m2 - 5903 10 90 - 59031090 - Other - m2 - 5903 20 - 590320 - With polyurethane: - 5903 20 10 - 59032010 - Imitation leather fabrics, of cotton - m2 - 5903 20 90 .....

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90 90 - 59049090 - Other - m2 - 5905 - 5905 - TEXTILE WALL COVERINGS - 5905 00 - 590500 - Textile wall coverings: - 5905 00 10 - 59050010 - Fixed on the backing of any material - kg. - 5905 00 90 - 59050090 - Other - kg. - 5906 - 5906 - RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF HEADING 5902 - 5906 10 00 - 59061000 - Adhesive tape of a width not exceeding 20 cm - kg. - Other: - 5906 91 - 590691 - Knitted or crocheted: - 5906 91 10 - 59069110 - Of cotton - kg. - 5906 91 90 - 59069190 - Of ot .....

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theatrical scenery, studio back-cloths or the like: - Fabrics covered partially or fully with textile flocks, or with preparation containing textile flocks: - 5907 00 11 - 59070011 - On the base fabrics of cotton - m2 - 5907 00 12 - 59070012 - On the base fabrics of man-made textile material - m2 - 5907 00 19 - 59070019 - On base fabrics of other textile materials - m2 - Other: - 5907 00 91 - 59070091 - Cotton fabrics coated or impregnated with oil or preparations with basis of drying oil - m2 .....

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toves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor,whether or not impregnated: - 5908 00 10 - 59080010 - Wicks and gas mantle fabrics, of cotton - kg. - 5908 00 20 - 59080020 - Gas mantles of rayon - kg. - 5908 00 90 - 59080090 - Other - kg. - 5909 - 5909 - TEXTILE HOSE PIPING AND SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING, ARMOUR OR ACCESSORIES OF OTHER MATERIALS - 5909 00 - 590900 - Textile hose piping and similar textile tubing, w .....

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her or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material: - 5910 00 10 - 59100010 - Cotton canvas ply belting - kg. - 5910 00 20 - 59100020 - Rubberised cotton belting - kg. - 5910 00 30 - 59100030 - Other transmission, conveyer or elevator belts or belting of cotton - kg. - 5910 00 40 - 59100040 - Hair belting - kg. - 5910 00 50 - 59100050 - Flax canvas ply belting - kg. - 5910 00 60 - 59100060 - Fibre belt conveyor - kg. - 5910 00 90 - 5910 .....

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