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of <h1>Taspa Yarn Classified Under Chapter 56.06 as Special Yarn for Central Excise; Board Confirms Fancy Yarn Designation.</h1> The circular addresses the classification of 'Taspa Yarn' for Central Excise purposes. Initially, there was uncertainty whether it should be classified under Chapter 56 as a special yarn or under Chapters 52 to 55, based on its filament/yarn composition. During a meeting in Baroda, it was determined that 'Taspa Yarn' is produced through processes creating irregularities, known as slub effects, making it a fancy or special yarn. The Chemical Examiner and reference to technical literature supported this classification. The Board concurred, concluding that 'Taspa Yarn' should be classified under heading 56.06 of the Central Excise Tariff as a special yarn.
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