TaxTMI 
TaxTMI 
Classification of Polyester Staple Fibre manufactured out of PET scrap and waste bottles
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....re manufactured out of PET scrap and waste bottles. In exercise of powers conferred under section 37B of the Central Excise Act, 1944 Central Board of Excise & Customs considers it necessary, for the purposes of uniformity with respect to classification of "Polyester Staple Fibre" manufactured out of PET scrap and waste bottles, to issue the following instructions. 2. It has been brought to the....
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....ot restricted to substituted terephthalic units, p(-R-O-CO- C6H4-CO-O-)x and parasubstituted hydroxy-benzoate units, p(-R-O-CO-C6H4-O-)x. 4. Normally PSF is manufactured by using main inputs like PTA & MEG. The name "polyester" refers to the linkage of several monomers (esters) within the fiber. Esters are formed when alcohol reacts with a carboxylic acid. The monomer ester then is polymerized un....
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.... polymers produced by manufacturing processes, either: (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly (vinyl alcohol) prepared by the hydrolysis of poly (vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic poly....
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....classification of the manufactured product. What is essential for determining the classification is the nature of the end product and the market understanding of the said end product. In the present case there appears to be no dispute with regard to the nature and commercial understanding of the product viz Polyester Staple Fibre. 8. As per technical literature uses of Polyester Fibre are as foll....