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2019 (5) TMI 1038

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..... Section XI covering Chapter 50 to 63, braided textile yarn are not included in chapter 50 to 55, but in Chapter Heading 5607, if they are tightly plaited. The commodity manufactured is liable to be classified based on the raw material as braided textile yarn under CTH 5607 i.e. made of polypropylene yarn under 56074900, made of other synthetic yarn under 56075090, made of cotton under 56079090. - ORDER No. 12 /AAR/2019 - Dated:- 22-3-2019 - MS. MANASA GANGOTRI KATA, IRS AND THIRU KURINJI SELVAAN V.S., M.SC., (AGRI.), M.B.A., MEMBER Note : Any Appeal against the Advance Ruling order shall be filed before the Tamilnadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within .....

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..... item IX under the head puja samagiri in Notification No. 02/2017-C.T.(Rate); the said commodity is manufactured using the material like cotton yarn, PP Yarn, art silk yarn etc.; the manufactured product is just like a thread and commonly known as Kalava Raksha sutra. The Applicant has requested to classify the commodity. 3. The Applicant was heard in person. The Applicant stated that they are purchasing Viscose, Polyester, Poly-Propylene yarn & cotton yarn and make it into threads. They stated that they manufacture braided cords by using braiding machine. From dyed PP yarn, dyed cotton, dyed polyester where yarns of each material (8 or 12 or 16 yarns) are braided together. They are cut up to lengths equivalent to various weights 20 to 1 .....

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..... onsumers but long lengths of thread of various composition sold in loose rolls to he Applicant s buyers who need to be further cut to individual sizes to make them Kalava Sutra. 5. From the above, it is seen that the items in question are skeins of thread of various composition i.e. cotton, polyester, viscose filament rayon, polypropylene. The Applicant has sought the classification of the same. 5.1 In terms of explanation (iii) and (iv) to Notification No. 1 /2017 - Central Tax (Rate) dt. 28-06-2017, tariff heading, sub-heading, heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for the interpretation of the First Sched .....

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..... ding. Textile yarn reinforced with metal thread is always classified here and differs from metallised yarn of heading 56.05 in that the metal strand is usually thicker and acts as a reinforcing agent only and not for any ornamental purpose. This group also includes twine, cordage, ropes and cables obtained from fibrillating strip which has been more or less completely split into filaments by twisting. (2) Plaited or braided twine, cordage, ropes and cables. These are in all cases classified here regardless of their weight per metre. They are usually tubular braids which are generally made of coarser materials than the braids of heading 58.08. However, the plaited goods of this heading differ from those of heading 58.08 less by the nature of .....

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