Classification change for man-made fibres from plastic treated as textile material, enabling retrospective excise recovery and CENVAT claims. A new Chapter Note 1A classifies man-made fibre from plastic and plastic waste, including waste PET bottles, as textile material under Chapter 54 or 55 with retrospective effect from 29 June 2010; it validates excise duty recovery actions in the period from that date until assent of the Finance Bill, 2012, requires payment within one month with interest for delay, and permits assessees to claim CENVAT Credit under the 2004 Rules if not previously availed due to non-excisable or exempt treatment.