Classification of blended yarn in which acrylic predominates and manufactured by the process of garnetting of chindies and rags - Clarification - Regarding

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....gs - Clarification - Regarding. Attention is invited to Board's Circular No. 8/MMSF089-CX.1, F.No. 55/5/88-CX.1, dated 7th July 1989 , and to say that doubts continued to be raised regarding the classification of blended yarn in which acrylic predominates and manufactured by the process of garnetting of chindies or rags etc., whether under sub-heading No. 5504.31 or 5504.39 of the CET. 2. The sub-heading No. 5504.31 covers 'yarn in which acrylic and modacrylic staple fibre predominates by weight and contains other synthetic staple fibre in the form of waste or in the form of fibre produced out of such wastes.' The 'blended yarn' under reference contains, besides acrylic and synthetic fibres, certain other fibres like natural fibres. T....

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....under sub-heading No. 5504.32 only. The Conference noted that had it been the intention of the Government not to include such yarns manufactured with predominance of acrylic fibres along with the other textile materials (other than synthetic fibres) upto the specified limit, the same could have been stated quite specifically as had been done in the description against sub-headings 5504.21, 5504.22 and 5103.10 of CET. Accordingly, the Conference viewed that the Board's instruction contained in Circular F. No. 55/5/88-CX.1, dated 7-7-1989 should be reviewed. 4. The matter has been further examined in the Board. On a reading of Section XI 'Textiles and Textile Articles' of CET it is clear that, for the purpose of classification of blended y....