CE - Special Yarns - Classification of 'TASPA YARN' whether under Chapter 56 or otherwise - Clarification regarding - Central Excise - 16/Spl. Yarns/88

CE - Special Yarns - Classification of 'TASPA YARN' whether under Chapter 56 or otherwise - Clarification regarding Circular No. 16/Spl. Yarns/88 Dated 26-4-1988 [From F. No. 56/3/87-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : CE - Special Yarns - Classification of 'TASPA YARN' whether under Chapter 56 or otherwise - Clarification regarding. Doubts have been raised as to the classification of 'Taspa Yarn' whether under Chapter 56 as Special Yarn or under Chapters 52 to 55 of the CET depending upon the predominance of the weight of filaments/yarns in its construction. 2. The matter was discussed in the meeting of Collectors of Central Excise, West Zone held at Baroda on 17th/18th December, 1987 wherein process of manufacture of 'Taspa Yarn' was discussed and samples were shown. Two yarns, even of different denierage, are taken simultaneously on the crimping machine - the core yarn is run at lower speed and the other at higher speed known as slub effect yarn. The final yarn is thus produced by special processes which deliberately produce irregularities in construction of the yarn. On reference, Chemical Examiner pointed out that there are knots along the length and such yarn is referred to in technical literature as 'fancy yarn' - special yarn. Attention was also invited to Ministry's Circular instructions No. 6/MMSF/87, dated 30-6-1987 in respect of 'fenaplast yarn' wherein the Dy. Chief Chemist had expressed the view that when cotton or staple fibre spun yarn is twisted with man-made filament yarn, without producing any of the visually perceptible special effects, the yarn is double yarn only, therefore, under the predominance principle it would fall under Chapter 55 of the C.E.T. 3. Reference was also made to 'Modern Textiles' by Dorothy Siegent Lyle which indicated that the yarn was a fancy or special yarn. 'Slub' is described as 'tension or twist varied at regular intervals, incorporating soft, thick areas at intervals; may be single or two ply. Hence it was felt that 'Taspa Yarn' would fall under s/h 5606. 4. From the sample of taspa yarn, it is observed that there is periodic unevenness/irregularity of size along the length of the yarn, resulting from knop or slub. Thus, it is not cabled or doubled yarn, but a special yarn, with special periodic effects along the length of yarn, covered by heading 56.06 of C.E.T. 5. The matter has further been examined by the Board who concurs with the conclusion of the Conference classifying 'Taspa Yarn' under heading 56.06 of the C.E.T. as special yarn.