Polyester Sewing Thread Classification Depends on Manufacturing Process, Not Definition, per Section 2(f) of Legislation.

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....Dutiability and classification of Polyester Sewing Thread - The dutiability does not arise by virtue of the fact the definition of Sewing Thread was provided for in certain headings, but by virtue of the fact that the process of making Sewing Thread out of single thread/yarn is basically a process of manufacture under Section 2(f) - AT....