Classification of float cut grey woven pile fabrics (Corduroy)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 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) warp pile fabrics. In case of pile fabrics, the loops may rem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ifted over cutting wires which are inserted to cut the piles as the wire is withdrawn. 5.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 confirms the view that before the float cutting, it otherwise would not have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tting 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 pile fabrics as well as uncut pile fabrics both would be treated as woven pile fabrics....