Dutiability of synthetic filament yarn: duty arises only after finishing processes produce marketable, usable yarn or monofilament. Duty on synthetic filament yarns and monofilaments should be levied only after they undergo finishing operations-drawing or draw-texturising, dyeing where applicable, and application of coning oil-such that POY, fully drawn or textured yarn/monofilament attain marketable, usable characteristics; duty is not properly collectable at the take-up or spinnerette exit stage when filaments remain semi-finished and unsuitable for textile use.
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.
Dutiability of synthetic filament yarn: duty arises only after finishing processes produce marketable, usable yarn or monofilament.
Duty on synthetic filament yarns and monofilaments should be levied only after they undergo finishing operations-drawing or draw-texturising, dyeing where applicable, and application of coning oil-such that POY, fully drawn or textured yarn/monofilament attain marketable, usable characteristics; duty is not properly collectable at the take-up or spinnerette exit stage when filaments remain semi-finished and unsuitable for textile use.
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