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of <h1>Central Board of Excise & Customs Clarifies Polyester Staple Fibre Classification; PSF to be Classified Under Heading 55032000.</h1> The circular issued by the Central Board of Excise & Customs addresses the classification of Polyester Staple Fibre (PSF) manufactured from PET scrap and waste bottles. It highlights inconsistencies in classification practices, with some jurisdictions categorizing it as an article of plastic under Chapter 39, while others classify it under Chapter Heading 55032000 as a textile material. The document clarifies that PSF, being a textile material, should be classified under heading 55032000. This ensures uniformity in classification across jurisdictions, and pending cases should be resolved based on this clarification.
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