Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Central Excise - Other made up textile articles; sets; worn clothing and worn textile articles; rags

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

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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& .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

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

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2. Sub-Chapter I does not cover: (a) goods of Chapters 56 to 62; or (b) worn clothing or other worn articles of heading 6309. 3. Heading 6309 applies only to the following goods: (a) articles of textile materials: (i) clothing and clothing accessories, and parts thereof; (ii) blankets and travelling rugs; (iii) bed linen, table linen, toilet linen and kitchen linen; (iv) furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading 5805. (b) footwear and headgear of .....

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 to render the product marketable to the consumer, shall amount to manufacture . (iv) In relation to products 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 witho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

her than electric blankets) and travelling rugs, of synthetic fibres - u - 6301 90 - 630190 - Other blankets and travelling rugs: - 6301 90 10 - 63019010 - Jute blankets including blankets of blended jute - u - 6301 90 90 - 63019090 - Other - u - 6302 - 6302 - BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN LINEN - 6302 10 - 630210 - Bed linen, knitted or crocheted: - 6302 10 10 - 63021010 - Of cotton - kg. - 6302 10 90 - 63021090 - Other - kg. - Other bed linen, printed: - 6302 21 - 630221 - 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

r fine animal hair - kg. - 6302 40 30 - 63024030 - Of cotton - kg. - 6302 40 40 - 63024040 - Of man-made fibres - kg. - 6302 40 90 - 63024090 - Other - kg. - Other table linen: - 6302 51 - 630251 - Of Cotton - 6302 51 10 - 63025110 - Handloom - Kg. - 6302 51 90 - 63025190 - Other - Kg. - 6302 53 00 - 63025300 - Of man-made fibres - kg. - 6302 59 00 - 63025900 - Of other textile materials - kg. - 6302 60 - 630260 - Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

0 - Of other textile materials - kg. - Other: - 6303 91 00 - 63039100 - Of cotton - kg. - 6303 92 00 - 63039200 - Of synthetic fibres - kg. - 6303 99 - 630399 - Of other textile materials: - 6303 99 10 - 63039910 - Silk shower curtains - kg. - 6303 99 90 - 63039990 - Other - kg. - 6304 - 6304 - OTHER FURNISHING ARTICLES, EXCLUDING THOSE OF HEADING 9404 - Bedspreads: - 6304 11 00 - 63041100 - Knitted or crocheted - u - 6304 19 - 630419 - other: - 6304 19 10 - 63041910 - Bedsheets and bedcovers, 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

- 6304 92 11 - 63049211 - Of Handloom - u - 6304 92 19 - 63049219 - Other - u - Napkins - 6304 92 21 - 63049221 - Of Handloom - u - 6304 92 29 - 63049229 - Other - u - Pillow cases and pillow slips - 6304 92 31 - 63049231 - Of Handloom - u - 6304 92 39 - 63049239 - Other - u - Table cloth and Table Covers - 6304 92 41 - 63049241 - of Handloom - u - 6304 92 49 - 63049249 - Other - u - 6304 92 50 - 63049250 - Terry towel - u - 6304 92 60 - 63049260 - Towels, other than terry towel - u - 6304 92 70 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2 - 63049992 - Of wool, Handloom - u - 6304 99 99 - 63049999 - Other - u - 6305 - 6305 - SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS - 6305 10 - 630510 - Of jute or of other textile bast fibres of heading 5303: - 6305 10 10 - 63051010 - Jute bagging for raw cotton - kg. - 6305 10 20 - 63051020 - Jute corn (grains) sacks - kg. - 6305 10 30 - 63051030 - Jute hessian bags - kg. - 6305 10 40 - 63051040 - Jute sacking bags - kg. - 6305 10 50 - 63051050 - Jute wool sacks - kg. - 6305 10 60 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

kg. - 6305 90 00 - 63059000 - Of other textile materials - kg. - 6306 - 6306 - TARPAULINS, AWNINGS AND SUNBLINDS; TENTS; SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT; CAMPING GOODS - Tarpaulins, awnings and sunblinds: - 6306 12 00 - 63061200 - Of synthetic fibres - kg. - 6306 19 - 630619 - Of other textile materials: - 6306 19 10 - 63061910 - Jute tarpaulins (including DW tarpaulin) - kg. - 6306 19 20 - 63061920 - Blinds or awnings of coir - kg. - 6306 19 30 - 63061930 - Venetian or Austrian blinds .....

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