Classification of waste arising during the manufacture of synthetic and artificial filament yarns - Central Excise - 357/31/87-TRU

Classification of waste arising during the manufacture of synthetic and artificial filament yarns F. No. 357/31/87-TRU Dated 27-1-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of waste arising during the manufacture of synthetic and artificial filament yarns Certain doubts have been expressed as to whether the wastes arising during the course of reeling/coning of artificial filament yarn which accrues after the manufacture of artificial filaments would come within the scope of heading No. 5401.20, as Note 5 to Chapter 54 defines 'waste' as wastes arising in or in relation to the manufacture of filaments only. 2. The matter has been examined and it is hereby clarified that the expression 'filament' used Chapter 54 of the Tariff covers filament yarn also. Therefore, all wastes arising during the course of manufacture of filament yarn, whether artificial or synthetic, will be covered within the scope of heading No. 54.01. All pending assessments may be finalised as per the above guide lines.