Central Excise Classification of Single, doubled Yarn, Multiple (folded) and Cabled Yarns whether Fancy or otherwise under Chapters 50 to 55 or 56 or 58 of the Central Excise Tariff - Regarding
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Classification of fancy yarns: single, folded or cabled yarns classifiable under textile chapters unless a core designates special-yarn treatment. Yarns that meet the HSN definitions of single, multiple (folded) or cabled yarns, including plain or fancy varieties with loops or slubs, are classifiable under Chapters 50-55 based on the predominance of textile material and subject to Section XI and relevant Chapter notes. The Board's instruction of 26-4-1988 applies only to fancy yarns that incorporate a core and does not alter prior guidance that certain doubled or fancy yarns (e.g., fenaplast) remain in Chapter 55, while yarns with a core (e.g., taspa) may be classed under Heading 56.06.
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 fancy yarns: single, folded or cabled yarns classifiable under textile chapters unless a core designates special-yarn treatment.
Yarns that meet the HSN definitions of single, multiple (folded) or cabled yarns, including plain or fancy varieties with loops or slubs, are classifiable under Chapters 50-55 based on the predominance of textile material and subject to Section XI and relevant Chapter notes. The Board's instruction of 26-4-1988 applies only to fancy yarns that incorporate a core and does not alter prior guidance that certain doubled or fancy yarns (e.g., fenaplast) remain in Chapter 55, while yarns with a core (e.g., taspa) may be classed under Heading 56.06.
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