Classification of 'Jute Twine' - Central Excise - 2/93-CX.1

Classification of 'Jute Twine' Circular No. 2/93-CX.1 Dated 25-6-1993 [From F. No. 66/2/92-CX.1] Government of India Central Board of Excise and Customs New Delhi Subject : Classification of 'Jute Twine' 1. It is directed to say that A doubt has been raised as to whether 'Jute twine' should be considered as 'multiple fold' jute yarn and the benefit of Notification No. 62/87-C.E., dated 1-3-1987 as amended by Notification No. 23/92-C.E., dated 1-3-1992 should be extended to 'Jute twine'. 2. The trade has represented that 'Jute twine' is nothing but multifold jute yarn or jute twists and such yarns have been specifically mentioned for duty exemption in the amending Notification No. 23/92-C.E., dated 1-3-1992 provided that such yarns are supplied in plain (straight) reel hanks. It is their case that there can be no multifold jute yarn without twisting. While Heading No. 56.07 covers other items also besides 'Jute twine' of Heading 53.02. The amending Notification No. 23/92-C.E., dated 1-3-1992 mentions only multifold yarn of jute for the purpose of duty relief and no other items falling under Heading No. 56.07. As such 'Jute twine' which is jute multifold yarn should be treated as falling within the scope of Notification No. 23/92. 3. The matter has been examined in the Board. Notification No. 62/87-C.E., dated 1-3-1987 as amended by Notification No. 23/92-C.E., Dated 1-3-1992 covers inter-alia Jute yarn falling under Chapter 53 of CETA,1985 supplied in plain (straight) reel hanks whether single or multifold. Chapter Heading 56.07 of the CETA, 1985 covers. Specifically," 'Twine", Cordage, Rope and Cables" etc. Further, Notification 567.90-C.E., dated 20-3-1990 is applicable. Among other commodities, to "Twine, Cordage, Ropes and Cables" of jute classified under Chapter sub-heading 567.19 of CETA, 1985. Therefore while Jute Yarn falling within Chapter 53 of CETA, 1985 as covered by Notification No. 62/87-C.E., dated 1-3-1987 as amended is a more general way of describing yarn of jute, heading 5607.49 is more precise reference to the product being manufactured. 4. In view of the above discussions, it is clarified that 'Jute twine' is correctly classifiable under sub-heading 560.19 of the CETA, 1985. 5. This may be brought to the notice of the Trade and field formation.