Classification of waste: wastes from manufacture of artificial and synthetic filament yarn treated as filament wastes under tariff heading. The tariff term filament includes filament yarn, so wastes arising during manufacture of filament yarn, whether artificial or synthetic, are covered by the tariff heading for filaments; pending assessments should be finalised accordingly.
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Provisions expressly mentioned in the judgment/order text.
Classification of waste: wastes from manufacture of artificial and synthetic filament yarn treated as filament wastes under tariff heading.
The tariff term filament includes filament yarn, so wastes arising during manufacture of filament yarn, whether artificial or synthetic, are covered by the tariff heading for filaments; pending assessments should be finalised accordingly.
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