Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Classification of Chenille Fabrics

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssification of Chenille Fabrics Sir, I am directed to say that doubts have been raised about classification of Chenille Fabrics, whether under sub-heading 5801.21 or 5801.31 or under sub-heading 5801.91 or 5801.92 of the Central Excise Tariff. 2. The matter has been examined in the Board. Note (B) against heading 56.06 of the HSN defines "chenille yarn" as consisting generally of two or more st .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tension electrostatic field. Chenille yarn is used, inter alia in the manufacture of chenille fabric (heading 58.01) or of various trimmings. 4. Note(B) against heading 58.01 of HSN defines "chenille fabrics" as very similar to the chenille carpets of heading 57.02; like these, their pile surface (usually on both sides) is produced by chenille yarns. They are generally manufactured by means of an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g of a ground fabric and pile or looped surface no account shall be taken of the ground fabric. In respect of chenille fabrics the pile surface is produced by chenille yarn. Therefore the classification of chenille fabric would be dependent on the constitution of the chenille yarn. 6. In view of the above principle, it is clarified that if the chenille yarn is predominantly of wool or fine animal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates