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of <h1>Viscose and Polyester Waste Yarn Classified Under Heading 55.05, Resolving Tariff Dispute with Court Support.</h1> The circular addresses the classification of yarn made from viscose staple fibre and non-cellulosic soft waste, specifically polyester waste. Initially, there was uncertainty about whether it should be classified under Heading No. 55.05 or 55.06 of the Central Excise Tariff. The North Zone Tariff Conference suggested classification under sub-heading 5506.21 or 5506.29, but the Deputy Chief Chemist argued that fibres from waste do not meet the standard for synthetic staple fibres. Supported by decisions from the CEGAT Special Bench and the Madhya Pradesh High Court, the Board concluded that the yarn should be classified under Heading 55.05. The decision is to be communicated to relevant parties.
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