Yarn manufactured out of viscose staple fibre and non-cellulosic soft waste - Classification [Heading 55.05]

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....Delhi Subject : Central Excise - Classification of yarn manufactured from viscose staple fibre and non-cellulosic soft waste - Clarification regarding. A doubt was raised regarding the classification of yarn manufactured from viscose staple fibre and non-cellulosic soft waste (polyester waste), whether under Heading No. 55.05 or 55.06 of the CET. 2. The said issue came up for discussion in the ....

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.... sub-heading 55.06 is understood in the textile technology as "staple fibre", a somewhat redundant term widely used to refer to staple of man-made fibres especially rayon staple. It relates to fibres that have been deliberately cut to definite spinning length from continuous filament. 4. The Deputy Chief Chemist referred to the encyclopaedia of Chemical Technology, Kirk-Othmer, Volume 16, Page 10....

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....Fibres' figuring in sub-heading 55.06. 5. The issue was further examined in the Board in the light of the opinion of the Deputy Chief Chemist C.R.C.L., New Delhi, and also the decision of the CEGAT Special Bench in the case of Collector of Central Excise, Hyderabad v. M/s Priyadarshani Spinning Mills Ltd. and the decision of the Madhya Pradesh High Court in the case of M/s. Madhumilan Syntex Ltd.....