Classification of yarn from viscose and polyester waste as non synthetic staple fibre leads to viscose staple fibre tariff treatment. Yarn made from viscose staple fibre blended with non-cellulosic soft waste (polyester waste) is classifiable under Heading 55.05 because fibres recovered from synthetic waste are of variable, non uniform length and therefore do not meet the technological definition of synthetic staple fibres in Heading 55.06; the Board's view rests on the Deputy Chief Chemist's technical opinion and prior tribunal and high court decisions to the same effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of yarn from viscose and polyester waste as non synthetic staple fibre leads to viscose staple fibre tariff treatment.
Yarn made from viscose staple fibre blended with non-cellulosic soft waste (polyester waste) is classifiable under Heading 55.05 because fibres recovered from synthetic waste are of variable, non uniform length and therefore do not meet the technological definition of synthetic staple fibres in Heading 55.06; the Board's view rests on the Deputy Chief Chemist's technical opinion and prior tribunal and high court decisions to the same effect.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
