Central Excise - Knitted fabrics - Classification and assessment of knitted pile fabrics - Matter regarding

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....9 [From F. No. 60/2 /87-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Knitted fabrics - Classification and assessment of knitted pile fabrics - Matter regarding. A doubt has been raised as to the classification and assessment of knitted pile fabrics, commonly known as 'fur fabrics' whether as processed or unprocessed fa....

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....ng machine. The fibre in silver form is then fed into the silver knitting machine. The fabrics consist of plain jersey backing yarn interlaced with carded fibre (mostly acrylic) in the ratio of 20% to 30% yarn and 80 to 70% silver. The staple fibre is combed into the machine to create a directional pile. The pile is then locked into the construction by the looping action of the backing yarn over t....

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....e included in Note 3 of Explanatory Notes under heading No. 6001 of H.S.N. Thus knitted pile fabrics is classifiable under heading No. 6001.12 of the Central Excise Tariff. 4. Regarding base fabrics for the purpose of charging duty under Notification No. 109/86-C.E., dated 27-2-1986, these fabrics are predominant in acrylic fibre which is upto 64% by weight of the total fabrics. So the correspo....