Classification of Polyester Staple Fibre manufactured out of PET scrap and waste bottles

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..... f PET scrap and waste bottles, to issue the following instructions. 2. It has been brought to the notice of the Board that divergent practices are being adopted in respect of classification of the "Polyester Staple Fibre" manufactured out of PET scrap and waste bottles. Whereas in some jurisdictions the said product has been classified under the Chapter 39 as article of plastic, in other jurisdictions the same has been classified under Chapter Heading 55032000 . 3. The matter has been examined. Polyester is "Long-chain polymers chemically composed of at least 85 percent by weight of an ester and a dihydric alcohol and a terephthalic acid." Federal Trade Commission defines Polyester Fibre: A manufactured fibre in which the fibre fo .....

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..... ers produced by manufacturing processes, either: (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly (vinyl alcohol) prepared by the hydrolysis of poly (vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. The terms "synthetic" and "artificial", used in relation to fib .....

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..... e relevant to the particular facts as in the said case and hence cannot have binding precedents in other matters. 11. To ensure uniformity in the manner of classification of the Polyester Staple Fibre obtained from PET scrap and waste bottles it is clarified that this product is correctly classifiable under heading 55032000 . 12. Based on the above clarification pending cases may be disposed of. 13. Receipt of this order may please be acknowledged. 14. Hindi version will follow. (Madan Mohan) Under Secretary to the Government of India - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITa .....

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