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TMI BlogClassification of float cut grey woven pile fabrics (Corduroy)X X X X Extracts X X X X X X X X Extracts X X X X ..... s (Corduroy) Doubts have been raised whether grey woven paid fabrics after float cutting are classifiable under chapter heading 5801.21 of the CETA, 1985 as grey woven pile fabrics or under chapter heading 5801.22 as processed pile fabrics. 2. The matter has since been examined in the Board. It is observed that there are two types of pile fabrics (i) weft pile fabrics and (ii) warp pile fabri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. (ii) In another method, the pile ends are lifted over cutting wires which are inserted to cut the piles as the wire is withdrawn. 5. According to note 2 to ch. 58, heading no. 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. this inclusive meaning assigned to woven weft pile fabrics confirms the view that before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that if weaving is done first and then float-cutting separately, classification would be done first under Sub- Heading 5801.21 and then Sub-Heading 5801.22 but if weaving and cutting are done simultaneously, the cut-float pile fabrics that emerge off the loom, would be classified under Sub-Heading 5801.21. 7. Therefore, the Board has decided that cut-float pile fabrics as well as uncut pile fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comes into existence. As a result, though float-cutting would amount to manufacture as defined under Section 2(f) of the CEA 1944 would not change the classification of woven pile fabrics from 5801.21 to 5801.22. The Receipt of this Circular may please be acknowledged. Pending assessments may be finalised accordingly. Sd/- (Sanghamitra Panda) Director (CX.1) - Circular - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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