Classification of specified commodities under the new Central Excise Tariff - Central Excise - 114/18/86-CX.3

Classification of specified commodities under the new Central Excise Tariff F. No. 114/18/86-CX.3 Dated 18-4-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi Following clarifications are issued relating to classification under the new Central Excise Tariff : (1) Heavy water sub-heading 2806.90 (2) Cigarette filter rods manufactured out of peper, sub-heading 4818.90. (2A) Cigarette filter rods manufactured out of textile wadding would however fall within the Heading 56.01 (3) Wooden furniture cannot be regarded as handicraft. (4) Sodium Carboxy Methyl Cellulose would fall within sub-heading 3912.30 (5) Desiccated coconut powder used for culinary purposes would fall within heading 08.01. Benefit of exemption Notification No. 29/86, dated 10-2-1986 would also be available thereon. (6) Plastic components - Parts of general use as specified in Note 2 to Section XV if made of plastics would fall within Chapter 39. All other articles of plastics which are in the nature of components or parts would get classified along with the machinery/equipment/ apparatus etc. (7) Fabrics containing 50% Polyester Filament yarn and 50% Polyester Staple fibre - Here both the textile materials in the blend are equally specific. Applying interpretative Rule 3(C) the headings in the Chapter 55 would more appropriately cover such fabrics since these headings occur later in the numerical order. Note 2(C) to Section XI would apply since it does not cover the classification of a fabric in which filament yarns are present as one of the constituents. (8) Doubled/folded yarns would be classifiable in one of the chapters 50 to 55 depending on the predominance of any particular textile material. It would not be classifiable as a special yarn (Heading 56.06) or articles of yarn (Heading 56.08). (9) Composite paper containers would be classifiable under sub-heading 4818.13 or 4818.19 and not 4818.90 as clarified under telex of even number, dated 14-3-1986.