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of <h1>Waste from Synthetic Filament Yarn Production Classified Under Tariff Heading 54.01, Ministry of Finance Circular Clarifies.</h1> The circular from the Ministry of Finance, Department of Revenue, addresses the classification of waste generated during the manufacture of synthetic and artificial filament yarns. It clarifies that the term 'filament' in Chapter 54 of the Tariff includes filament yarn. Consequently, any waste produced during the manufacturing process of filament yarn, whether synthetic or artificial, falls under heading No. 54.01. The circular instructs that all pending assessments should be finalized according to these guidelines.
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