Classification of polypropylene ropes as textile ropes under tariff heading confirmed based on fibrillated strip composition and HSN explanatory notes. Polypropylene ropes produced from fibrillating strips are classifiable as ropes under heading 56.07 of the Central Excise Tariff, not as plastic articles. The Chief Chemist found the extruded tape is fibrillated into split-film fibres and multifilament yarns so the tape loses its identity in the finished product. HSN Explanatory Notes, the HSN index, and interpretative tariff principles support placing fibrillated-strip ropes within the ropes heading; the Board accordingly directs classification under heading 56.07.
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 polypropylene ropes as textile ropes under tariff heading confirmed based on fibrillated strip composition and HSN explanatory notes.
Polypropylene ropes produced from fibrillating strips are classifiable as ropes under heading 56.07 of the Central Excise Tariff, not as plastic articles. The Chief Chemist found the extruded tape is fibrillated into split-film fibres and multifilament yarns so the tape loses its identity in the finished product. HSN Explanatory Notes, the HSN index, and interpretative tariff principles support placing fibrillated-strip ropes within the ropes heading; the Board accordingly directs classification under heading 56.07.
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 
