Classification of grey bolting cloth - Instructions regarding - Central Excise - 5/TEXTILES/88

Classification of grey bolting cloth - Instructions regarding Government of India Ministry of Finance (Department of Revenue) New Delhi Circular No. 5/TEXTILES/88 Dated 16-2-1988 [From F.No. 59/5/87-CX.1 ] Subject: Classification of grey bolting cloth - Instructions regarding. Doubts have been raised regarding the classification of "Grey Bolting Cloth". The doubt is whether it would be classifiable under heading 59.09 or under heading 54.08 of the C.E.T. It is a plain weave man-made fabric of monofilament yarn. 2. The matter has been examined in the Ministry in consultation with the Chief Chemist. The Chief Chemist has stated that Bolting Cloth has been defined in technical literature as follows :- I. A plain woven shur silk or nylon fabric used in flour mills for sifting flour. Now widely used by screen printers, sign painters if woven in heavier texture (Ref: Encyclopedia of Textiles, 3rd Edn., page 532); II. A light weight spun fabric, characterised by its fine and uniform mesh, used for sifting flour or for screen printing. Both warp and weft threads are accurately spaced and are woven in simple leno or other non-slip construction in order to maintain the mesh size (Ref: Textile Terms and definitions, Manchester, the Textile Institute); III. These are porous fabrics (for example with a gauze, leno or plain weave) geometrically accurate as to size and shape (usually square of the meshes) which must not be deformed by use. They are mainly used for sifting (e.g. flour, abraise powders, powdered plastics, cattle food), filling or for screen printing. Bolting cloth are generally made hard twisted undischarged silk yarn or of synthetic filament yarn (HSN 59.11). 3. The Deputy Chief Chemist has also opined that though as per the definition given in HSN, the meshes of Bolting Cloth must not be deformed by use, there is no indication to hold that heat-setting, is a pre-condition for the same. 4. From sub-clause (ii) of clause (a) of note 6 of Chapter 59 of the CET, it is clear that Bolting Cloth is covered by heading 59.09 and does not fall in any other heading of Sec. XI of the CET. Samples of the Grey Bolting cloth were examined by the Chief Chemist and he has opined that they possess the essential characteristics of bolting cloth. Therefore by virtue of rule 2(a) of the Interpretative Rules of Central Excise Tariff, the grey bolting cloth would also be classifiable under heading 59.09, of the Central Excise Tariff. Once the grey bolting cloth is held to be classifiable under heading 59.09, the classification under heading 54.08 is ruled out in view of note 6 of Section XI of the Central Excise Tariff, according to which Chapters 50 to 55 are not applicable to goods of Chapters 56 to 59. 5. The Ministry is therefore of the view that grey bolting cloth is appropriately classifiable under heading 59.09 of the Central Excise Tariff. 6. Suitable Trade Notice may be issued in this regard.