TaxTMI 
TaxTMI 
Classification of 'POLYPROPYLENE ROPES' - Clarification - Reg
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.... : Classification of 'POLYPROPYLENE ROPES' - Clarification - Reg. A doubt has been raised as to the classification of 'polypropylene ropes' whether under sub-heading 3926.00 as articles of plastic or under heading 56.07 as ropes and cables under the Central Excise Tariff. 2. Poly-propylene tape having width of more than 5mm and cross sectional diamension exceeding 1mm is first obtained by ex....
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....5mm are not specifically excluded from section XI dealing with textiles. Also the articles of Section XI are excluded from Chapter 39 vide chapter note 2(k) of Chapter 39 and heading No. 56.07 specifically covers ropes and there is no exclusion of ropes of plastics from Section XI of Chapter 56. According to HSN Explanatory Notes also, heading No. 56.07 includes polyethylene and poly-propylene rop....
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.... of Chapter 39, the HSN Explanatory Notes and Note 1(c) of section XI of the Central Excise Tariff, these are properly classifiable under sub-heading 5607.90 of HSN where poly-propylene ropes are mentioned specifically. The scope of the Central Excise Tariff heading No. 56.07 covered "rope" and in the light of the Explanatory Notes under the same heading in the HSN, the most reasonable classificat....
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....ons of tension, speed and twist level. The use of the split film offers great economics in raw material and processing. Several stages of processing are eliminated by using a fibrillating tape in place of conventional fibres in the production of ropes. In this case the fibrillating tape or film are supplied to the manufacturer. Ropes obtained from fibrillating strip are specifically covered und....