Classification of textile goods: specified chapters and tariff headings determine excise categorisation and applicable duties under the schedule. The Schedule lists textile and related goods mapped to specific Chapters and tariff headings for excise classification-including silk (Ch.50), wool ... Summary
Classification of textile goods: specified chapters and tariff headings determine excise categorisation and applicable duties under the schedule.
The Schedule lists textile and related goods mapped to specific Chapters and tariff headings for excise classification-including silk (Ch.50), wool (Ch.51) with specified exclusions, cotton (Ch.52), man-made filaments (Ch.54), man-made staple fibres (Ch.55), terry towelling (hdg.5802), tulles and net fabrics (with exclusions), knitted or crocheted fabrics (Ch.60), metallised yarn (hdg.5605) and embroidery (hdg.5810)-and provides that interpretation follows the First Schedule to the Central Excise Tariff Act, 1985 and its Section, Chapter and General Explanatory Notes.
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