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Central Excise - Articles of apparel and clothing accessories knitted or crocheted

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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p knitted or crocheted articles. 2. This Chapter does not cover: (a) goods of heading 6212; (b) worn clothing or other worn articles of heading 6309; or (c) orthopaedic appliances, surgical belts, trusses or the like (heading 9021). 3. For the purposes of headings 6103 and 6104: (a) the term suit means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: (i) one suit coat or jacket the outer shell of which, exclusive of .....

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aces or bibs. All of the components of a suit must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent .....

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ively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; (C) dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. (b) the term ensemble means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retails sale, and comprising: (i) .....

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uction, style, colour and composition; they also must be of corresponding or compatible size. The term ensemble does not apply to tract suits or ski suits, of heading 6112. 4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading 6105 does .....

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7. For the purposes of heading 6112 ski suits means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn prinicipally for skiing (cross-country or alpine). They consist either of: (a) a ski overall , that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or (b) a ski ensemble , that is, a set of garments com .....

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the overall. All the components of a ski ensemble must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size. 8. Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this Chapter, excluding heading 6111, are to be classified in heading 6113. 9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men .....

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e of metal thread. 11. In relation to a product of this Chapter, brand name means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. 12. In relati .....

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2008-Central Excise (N.T) dated the 1st March, 2008 2. Omitted vide schedule 11 of Finance Act 2011, in Note 6, in clause (a), the words it also covers babies napkins; , occurring at the end. - 6101 - 6101 - MEN’S OR BOYS’ OVERCOATS, CARCOATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF HEADING 6103 - 6101 20 00 - 61012000 - Of cotton - u - 6101 30 - 610130 - Of man-made fibres: - 6101 30 10 - 6101301 .....

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610230 - Of man-made fibres: - 6102 30 10 - 61023010 - Of synthetic fibres - u - 6102 30 20 - 61023020 - Of artificial fibres - u - 6102 90 - 610290 - Other: - 6102 90 10 - 61029010 - Of silk - u - 6102 90 90 - 61029090 - Other - u - 6103 - 6103 - MEN’S OR BOYS’ SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIM WEAR), KNITTED OR CROCHETED - 6103 10 - 610310 - Suits: - 6103 10 10 - 61031010 - Of silk - u - 6103 10 20 - 61031020 - Of cotton .....

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0 - 61033300 - Of synthetic fibres - u - 6103 39 - 610339 - Of other textile materials: - 6103 39 10 - 61033910 - Of silk - u - 6103 39 20 - 61033920 - Of artificial fibres - u - 6103 39 90 - 61033990 - Other - u - Trousers, bib and brace overalls, breeches and shorts: - 6103 41 00 - 61034100 - Of wool or fine animal hair - u - 6103 42 00 - 61034200 - Of cotton - u - 6103 43 00 - 61034300 - Of synthetic fibres - u - 6103 49 - 610349 - Of other textile materials: - 6103 49 10 - 61034910 - Of silk .....

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90 - 61041990 - Other - u - Ensembles: - 6104 22 00 - 61042200 - Of cotton - u - 6104 23 00 - 61042300 - Of synthetic fibres - u - 6104 29 - 610429 - Of other textile materials: - 6104 29 10 - 61042910 - Of silk - u - 6104 29 20 - 61042920 - Of artificial fibres - u - 6104 29 90 - 61042990 - Other - u - Jackets and blazers: - 6104 31 00 - 61043100 - Of wool or fine animal hair - u - 6104 32 00 - 61043200 - Of cotton - u - 6104 33 00 - 61043300 - Of synthetic fibres - u - 6104 39 - 610439 - Of o .....

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and divided skirts: - 6104 51 00 - 61045100 - Of wool or fine animal hair - u - 6104 52 00 - 61045200 - Of cotton - u - 6104 53 00 - 61045300 - Of synthetic fibres - u - 6104 59 - 610459 - Of other textile materials: - 6104 59 10 - 61045910 - Of silk - u - 6104 59 20 - 61045920 - Of artificial fibres - u - 6104 59 90 - 61045990 - Of other fibres - u - Trousers, bib and brace overalls, breeches and shorts: - 6104 61 00 - 61046100 - Of wool or fine animal hair - u - 6104 62 00 - 61046200 - Of cot .....

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61051090 - Other - u - 6105 20 - 610520 - Of man-made fibres: - 6105 20 10 - 61052010 - Of synthetic fibres - u - 6105 20 20 - 61052020 - Of artificial fibres - u - 6105 90 - 610590 - Of other textile materials: - 6105 90 10 - 61059010 - Of silk - u - 6105 90 90 - 61059090 - Other - u - 6106 - 6106 - WOMEN’S OR GIRLS’ BLOUSES, SHIRTS AND SHIRT-BLOUSES, KNITTED OR CROCHETED - 6106 10 00 - 61061000 - Of cotton - u - 6106 20 - 610620 - Of man-made fibres: - 6106 20 10 - 61062010 - Of synthetic fibr .....

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- 61071210 - Of synthetic fibres - u - 6107 12 20 - 61071220 - Of artificial fibres - u - 6107 19 - 610719 - Of other textile materials: - 6107 19 10 - 61071910 - Of silk - u - 6107 19 90 - 61071990 - Other - u - Night shirts and pyjamas: - 6107 21 00 - 61072100 - Of cotton - u - 6107 22 - 610722 - Of man-made fibres: - 6107 22 10 - 61072210 - Of synthetic fibres - u - 6107 22 20 - 61072220 - Of artificial fibres - u - 6107 29 - 610729 - Of other textile materials: - 6107 29 10 - 61072910 - Of s .....

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, NIGHT DRESSES, PYJAMAS, NEGLIGEES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED - Slips and petticoats: - 6108 11 - 610811 - Of man-made fibres: - 6108 11 10 - 61081110 - Of synthetic fibres - u - 6108 11 20 - 61081120 - Of artificial fibres - u - 6108 19 - 610819 - Of other textile materials: - 6108 19 10 - 61081910 - Of silk - u - 6108 19 20 - 61081920 - Of cotton - u - 6108 19 90 - 61081990 - Of other fibres - u - Briefs and panties: - 6108 21 00 - 61082100 - Of cott .....

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9 - Of other textile materials: - 6108 39 10 - 61083910 - Of silk - u - 6108 39 90 - 61083990 - Other - u - Other: - 6108 91 00 - 61089100 - Of cotton - u - 6108 92 - 610892 - Of man-made fibres: - 6108 92 10 - 61089210 - Of synthetic fibres - u - 6108 92 20 - 61089220 - Of artificial fibres - u - 6108 99 - 610899 - Of other textile materials: - 6108 99 10 - 61089910 - Of silk - u - 6108 99 20 - 61089920 - Of wool or fine animal hair - u - 6108 99 90 - 61089990 - Of other textile materials - u - .....

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wool or fine animal hair: - 6110 11 - 611011 - Of wool: - 6110 11 10 - 61101110 - Jerseys - u - 6110 11 20 - 61101120 - Sweaters and cardigans - u - 6110 11 90 - 61101190 - Other - u - 6110 12 00 - 61101200 - Of Kashmir (cashmere) goats - u - 6110 19 00 - 61101900 - Other - u - 6110 20 00 - 61102000 - Of cotton - u - 6110 30 - 611030 - Of man-made fibres: - 6110 30 10 - 61103010 - Of synthetic fibres - u - 6110 30 20 - 61103020 - Of artificial fibres - u - 6110 90 00 - 61109000 - Of other textil .....

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6112 12 00 - 61121200 - Of synthetic fibres - u - 6112 19 - 611219 - Of other textile materials: - 6112 19 10 - 61121910 - Of silk - u - 6112 19 20 - 61121920 - Of wool or fine animal hair - u - 6112 19 30 - 61121930 - Of artificial fibres - u - 6112 19 90 - 61121990 - Other - u - 6112 20 - 611220 - Ski suits: - 6112 20 10 - 61122010 - Of silk - kg. - 6112 20 20 - 61122020 - Of wool or fine animal hair - kg. - 6112 20 30 - 61122030 - Of cotton - kg. - 6112 20 40 - 61122040 - Of synthetic fibres .....

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- Of silk - u - 6112 49 20 - 61124920 - Of artificial fibres - u - 6112 49 90 - 61124990 - Other - u - 6113 00 00 - 61130000 - GARMENTS, MADE UP OF KNITTED OR CROCHETED FABRICS OF HEADING 5903, 5906 OR 5907 - kg. - 6114 - 6114 - OTHER GARMENTS, KNITTED OR CROCHETED - 6114 20 00 - 61142000 - Of cotton - kg. - 6114 30 - 611430 - Of man-made fibres: - 6114 30 10 - 61143010 - Of synthetic fibres - kg. - 6114 30 20 - 61143020 - Of artificial fibres - kg. - 6114 90 - 611490 - Of other textile materia .....

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uring per single yarn less than 67 decitex - u - 6115 22 00 - 61152200 - Of synthetic fibres, measuring per single yarn 67 decitex or more - u - 6115 29 - 611529 - Of other textile materials: - 6115 29 10 - 61152910 - Of silk - u - 6115 29 20 - 61152920 - Of wool or fine animal hair - u - 6115 29 30 - 61152930 - Of artificial fibres - u - 6115 29 90 - 61152990 - Other - u - 6115 30 00 - 61153000 - Other women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex - .....

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