Chapter 54
(Section XI:- Textiles and Textiles articles)

Notes:

1.Throughout this Schedule, the term man made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
(a)By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or
(b)By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The terms ‘synthetic’ and ‘artificial’, used in relation to fibres, mean: Synthetic: fibres as defined at (a) artificial : fibres as defied at (b).
The terms ‘man made, synthetic and artificial shall have the same meanings when used in relation to textile materials.
2. Heading Nos. 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55.

3. In relation to products of heading Nos. 54.01, 54.02, 54.03, 54.04 and 54.05, dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling, air mingling, air texturing or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to manufacture.

4. For the purposes of heading Nos. 54.06 and 54.07, bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other processes or any one or more of these processes shall amount manufacture’.