9911796707
TMI BlogCentral Excise Classification of Single, doubled Yarn, Multiple (folded) and Cabled Yarns whether Fancy or otherwise under Chapters 50 to 55 or 56 or 58 of the Central Excise Tariff - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... or otherwise under Chapters 50 to 55 or 56 or 58 of the Central Excise Tariff - Regarding A doubt has been raised regarding the correct classification of such Fancy Yarns which are merely single or doubled or multiple (folded) or Cabled yarns whether under Chapters 50 to 55 or in Chapter 56 as Special yarns or in Chapter 58. It is represented that textile yarns which are single or multiple (folded) including Cabled yarns fall only in Chapters 50 to 55 and not as Special Yarns in Chapter 56 of the Central Excise Tariff. In support of this argument reliance has been placed on the General Explanatory Notes in pages 707 and 708 of the HSN, according to which Textile Yarns may be single, multiple (folded) or cabled. HSN General Explanatory N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fancy yarn is nothing but a doubled yarn and is classifiable in Chapter 55 of the Central Excise Tariff. In Board's Circular letter F. No. 56/3/87-CX.1, dated 26-4-1988 , it is clarified that taspa yarn is classifiable as a special yarn in Heading 56.06 and it was so clarified mainly on the consideration that taspa yarn consists of a core yarn. Thus if there is no core yarn, in a fancy yarn the instructions contained in F. No. 56/3/87-CX.1, dated 26-4-1988 would not be applicable. 5. The Deputy Chief Chemist who was consulted in this matter has opined that in view of HSN Explanatory Notes at page 707, single, multiple (folded) or cabled yarns may have loops or stubs at intervals, obviously meaning that these yarns would refer to such f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded) yarns. The ply ("fold") of a multiple (folded) yarns means each of the single yarns with which it is formed. (hi) Cabled yarns means yarns formed from two or more yarns, at least one of which is multiple (folded), twisted together in one or more folding operations. The ply ("fold") of a cabled yarn means each of the single or multiple (folded) yarns with which it is formed. The above yarns are sometimes called multiple wound (assembled) yarns when they are obtained by juxtaposition of two or more single, multiple (folded) or cabled yarns. These are to be regarded as single, multiple (folded) or cabled yarns according to the type of the yarns of which they are composed. Single, multiple (folded) or cabled yarns may have loops ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yarn). Thus possibly, the other special yarns in the Central Excise Tariff heading 56.06 would include loop wale yarn. 10. According to the Standard Hand Book on Textiles, 8th Edition by A.J. HALL, doubling of yarns is described as under :- "Doubling yarn : All the operations so far described produce plain, uniform single yarns. As is well known use is 'made in the Textile ndustry of two or three fold yarns and also of fancy yarns with thick and thin paces. These are produced by twisting together the plain single yarns which have been made as described above. Thus for purposes of manufacture of fabrics and garments, the spinning and doubling section of the Textile Industry produces different kinds of yarns, thick and thin, plain and fan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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