Classification of Fenaplast or Fancy yarn under Central Excise Tariff - Regarding

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..... r Fancy yarn under Central Excise Tariff - Regarding. A doubt has been raised regarding the classification of Fenaplast or Fancy Yarn under the Central Excise Tariff. 2. The matter was discussed in the North Zone Conference of Collectors of Central Excise held at New Delhi on 27th and 28th May, 1987. It was noted that the product was produced by twisting filament yarn and spun yarn of different .....

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..... f multiple/folded/cabled yarn of Chapter 54 or Chapter 55, it could be distinguished from them because in relation to gimped yarn, the core itself does not undergo twisting with the cover threads. The Conference took note of the opinion of the Deputy Chief Chemist, CRCL and samples of the product were also shown by CCE, Chandigarh. It was observed that fancy yarn as defined in Textile Terms and De .....

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..... sually perceptible special effects, the yarn is nothing more than "doubled yarn". Its classification will, therefore, be governed by the predominance principles as provided under Section notes 2(A) and (b) under Section XI of the present tariff. Accordingly the predominance of the filament or spun yarn would determine whether such products are classifiable under Chapters 52, 54 or 55 of the Tariff .....

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