Classification of 'POLYPROPYLENE ROPES' - Clarification - Reg - Central Excise - 10/Rope/90-CX.1

Classification of 'POLYPROPYLENE ROPES' - Clarification - Reg Circular No. 10/Rope/90-CX.1 Dated 2-4-1990 [From F.No. 56/5/89-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of 'POLYPROPYLENE ROPES' - Clarification - Reg. A doubt has been raised as to the classification of 'polypropylene ropes' whether under sub-heading 3926.00 as articles of plastic or under heading 56.07 as ropes and cables under the Central Excise Tariff. 2. Poly-propylene tape having width of more than 5mm and cross sectional diamension exceeding 1mm is first obtained by extrusion from polypropylene granules. The tape is mechanically twisted to get the rope. The possibility of classification of the rope under sub-heading 3926.90 according to one view is on the grounds that the tape from which the rope is made is classifiable under sub-heading 3920.32 and not under 54.04 by virtue of its width. "Parts of general use" of plastic are classifiable under chapter 39 vide note 1(g) of Section XVI and also that the Ropes of base metals have been classified as "Parts of general use" as per note 2(a) under section XV. Heading 56.07 is confined to ropes of textile material only. The reasons for classifying the said product under heading 56.07 according to another view is that ropes manufactured from strips of cross sectional dimension exceeding 1mm and width exceeding 5mm are not specifically excluded from section XI dealing with textiles. Also the articles of Section XI are excluded from Chapter 39 vide chapter note 2(k) of Chapter 39 and heading No. 56.07 specifically covers ropes and there is no exclusion of ropes of plastics from Section XI of Chapter 56. According to HSN Explanatory Notes also, heading No. 56.07 includes polyethylene and poly-propylene ropes. In terms of Rule 3(a) of the Interpretative Rules of the Central Excise Tariff all ropes should get classified under this heading except those which are specifically covered by any other heading such as heading 73.12. The Alphabetical Index to HSN also shows the classification of cables, cordage, ropes and twine of poly-propylene or poly-ethylene under sub-heading 5607.49 (page 132 of Volume I of Alphabetical Index). 3. The matter was discussed in the West Zone Tariff Conference held on 12th/ 13th July 1989 at Ahemadabad wherein the Conference decided to obtain Chief Chemist's advice and also whether the rope can be considered to be made from monofilament or from stripes. The consenses, however, was that in view of exclusion of textile and textile articles of Section XI in Note 2(k) of Chapter 39, the HSN Explanatory Notes and Note 1(c) of section XI of the Central Excise Tariff, these are properly classifiable under sub-heading 5607.90 of HSN where poly-propylene ropes are mentioned specifically. The scope of the Central Excise Tariff heading No. 56.07 covered "rope" and in the light of the Explanatory Notes under the same heading in the HSN, the most reasonable classification of poly-propylene ropes is under heading 56.07. 4. The issue was referred to Chief Chemist CRCL who has opined that : "The sample placed on the file has been examined. It consists of 3 plies twisted to form a rope. Each ply consists of a group of flat strips of width approximately 2mm, which in turn is made of fine multifilament yarns. As such, the tape has lost its identity in the final product, the rope. The tape has evidently undergone the conversion to fine fibres during the mechanical twisting. The above process of conversion of polymer film to fibrous material has been described in the literature as fibrillating technique and the fibres produced as split film fibres." In the above method the fibrillating film is converted to fibrous yarn by spinning under standard condtions of tension, speed and twist level. The use of the split film offers great economics in raw material and processing. Several stages of processing are eliminated by using a fibrillating tape in place of conventional fibres in the production of ropes. In this case the fibrillating tape or film are supplied to the manufacturer. Ropes obtained from fibrillating strip are specifically covered under chapter 56.07 vide EN HSN page 779. In view of the above and nature of the rope it appropriately merits classification as "rope" under heading 56.07 and not as "article of plastic" under heading 3926.90 of CET". 5. The issue was further examined in the Board in the light of the view of the West Zone Tariff Conference and also the opinion of the Chief Chemist, CRCL and HSN Explanatory Note it has been decided that ropes obtained form fibrillating strips are classifiable under heading 56.07 of the CET. 6. The field formations and trade interests may be informed suitably.