Classification of float cut grey woven pile fabrics (Corduroy)

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....ven pile fabrics (Corduroy) Doubts have been raised whether grey woven paid fabrics after float cutting are classifiable under chapter heading 5801.21 of the CETA, 1985 as grey woven pile fabrics or under chapter heading 5801.22 as processed pile fabrics. 2. The matter has since been examined in the Board. It is observed that there are two types of pile fabrics (i) weft pile fabrics and (ii)....

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....te pieces of velvet. (ii) In another method, the pile ends are lifted over cutting wires which are inserted to cut the piles as the wire is withdrawn. 5. According to note 2 to ch. 58, heading no. 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. this inclusive meaning assigned to woven weft pile fabrics confirm....

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..... It does not stand to reason that if weaving is done first and then float-cutting separately, classification would be done first under Sub- Heading 5801.21 and then Sub-Heading 5801.22 but if weaving and cutting are done simultaneously, the cut-float pile fabrics that emerge off the loom, would be classified under Sub-Heading 5801.21. 7. Therefore, the Board has decided that cut-float pil....