Central Excise - Woollen fabrics woven from shoddy yarn - Classification regarding

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..... w Delhi Subject : Central Excise - Woollen fabrics woven from shoddy yarn - Classification regarding. A doubt has been raised as to the classification of shoddy woollen yarn, shoddy woollen blankets and fabrics made of shoddy yarn and as to what should be treated as shoddy woollen yarn, shoddy woollen blankets and fabrics made of shoddy yarn falling under Central Excise Tariff sub-headings .....

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..... definitions given in various Textile Encyclopaedia shoddy is the fibrous material made in the woollen trade by pulling down knitted or woven fabrics in rag form. Shoddy is generally obtained by garnetting of woollen rags or wastes. 3. From the above it is obvious that from the raw materials used and the process undertaken it is easy to find out whether a product is shoddy woollen yarn/fabric or .....

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..... the basis of the raw materials used, the processes undertaken and the principles laid down in Note 2 of Section XI of the Central Excise Tariff Schedule. For this purpose Collectors may prescribe suitable subsidiary records and arrange for periodical inspections/checks to ensure that the conditions for availing exemption/concessional rate of duty are fulfilled. - Circular - Trade Notice - Publi .....

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