Classification of Polyester Bonded Fabrics and other Bonded Fabrics – Regarding.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....          229A, North Block, New Delhi -110001, 4^th  January, 2011. To All Chief Commissioners of Customs / Customs (Prev.), All Chief Commissioners of Customs & Central Excise, All Commissioners of Customs / Customs (Prev.), All Commissioners of Customs & Central Excise, All Director Generals under CBEC. Sir / Madam, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;           Classification of a fabric produced by mixing two or more textile materials prior to spinning or during spinning or twisting or weaving should be determined on the basis of principles contained in Note (2) to Section XI and the relative Explanatory Notes. (ii)            Classi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... confused with the fabrics mentioned at Para 2 (ii) above, by relying upon dictionary meanings or other technical opinions. In this context it is clarified that the terms of headings and any relative Section or Chapter Notes are paramount i.e., they are the first consideration in determining classification. Further, Explanatory Notes being the official interpretation of the Harmonized System take ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mal bonding. Although this kind of fabrics are not woven in the conventional way, these fabrics are to be classified  in the same manner the normal non bonded woven fabrics are classified, in chapters 50 to 55 depending on the composition, by application of the principles contained in Note (2) to section XI. (v)           There are also som....