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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Classification of services - Synthetic Filament Yarn - The ...

Case Laws     Central Excise

December 23, 2019

Classification of services - Synthetic Filament Yarn - The moment the yarn is of multifilament nature, it goes out of Heading 5402. Therefore, as far as the tariff entries till 2004-05 are concerned, the assessee’s contention of classification under 5404.90 cannot be accepted. From 2005-06 also, the heading remains of synthetic monofilament yarn of 67 decitex or more. Therefore, from 2005-06 the Heading is not applicable to the appellants on the basis of the Chemical Examiners report.

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