Classification of manufacturing waste: reeling and coning waste of artificial filament yarn falls under yarn headings, not filament waste. Reeling and coning waste arising after production of artificial filaments occurs during the manufacture of filament yarn and therefore is not covered by the filament waste heading; it should be classified under the tariff headings for artificial filament yarn, the specific yarn heading depending on whether the material is texturised.
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 manufacturing waste: reeling and coning waste of artificial filament yarn falls under yarn headings, not filament waste.
Reeling and coning waste arising after production of artificial filaments occurs during the manufacture of filament yarn and therefore is not covered by the filament waste heading; it should be classified under the tariff headings for artificial filament yarn, the specific yarn heading depending on whether the material is texturised.
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