Note:

1. This Section does not cover:

(a) Animal brush-making bristles or hair (Chapter 5); horsehair or horsehair Waste (Chapter 5);

(b) Human hair or articles 01 human hair (Chapter 5 or 67), except straining cloth 01 a kind commonly used in oil presses or the like (Heading N059.11);

(c) Cotton linters or other vegetable materials 01 Chapter 14;

(d) Asbestos 01 Chapter 25 or articles 01 asbestos or other products of Chapter 68;

(e) Articles 01 Chapter 30 (for example, wadding, gauze, bandages and sin1ilar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yam used to clean between the teeth (dental floss), in individual retail packages, of heading No 3306;

(f) Sensitised textiles of Chapter 37;

(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) 01 an apparent width exceeding 5 mm, 01 plastics (Chapter 39), or plaits or fabrics or other basket ware or wickerwork 01 such monofilament or strip (Chapter 46);

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

(i j) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter40;

(k) Hides or skins with their hair or wool on (Chapter41 or43) or articles of fur skin, artificial fur or articles thereof, 01 Chapter 43;

(l) Articles 01 textile materials of Chapter 42;

(m) Products or articles 01 Chapter 48 (for example, cellulose wadding);

(n) Footwear or parts of footwear, gaiters or leggings or similar articles 01 Chapter 64;

(o) Hair-nets or other headgear or parts thereof of Chapter 65;

(p) Goods 01 Chapter 67;

(q) Abrasive-coated textile material (Chapter 68) and also carbon fibres or articles 01 carbon fibres of Chapter 68;

(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);

(s) Articles olChapter94 (for example, furniture, bedding, lamps and lighting fittings); or

(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets).

(u) Articles of Chapter 96 (for example brushes, travel sets for sewing, slide fasteners and typewriter ribbons).


2. (A) Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.

When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.

(B) For the purposes of the above rule:

(a) Gimped horsehair yarn (heading No. 51.09) and metallised yarn (heading No. 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;

(b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;

(c) When both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single Chapter;

(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.

(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3,4 and 12 below.

3. For the purposes of heading Nos. 52.04,54.01 and 55.08, sewing thread means multiple (folded) or cabled yarn: -

(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000 grams;

(b) Dressed for use as sewing thread; and

(c) With a final Z twist.


4. For the purposes of this Section, high tenacity yarn means yarn having tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
Single yarn of nylon or other polyamides or of polyesters - 60cN/tex
Multiple (folded) or cabled yarn of nylon or other polyamides - 55cN/tex
or of polyesters Single, multiple (folded) or cabled yarn of viscose rayon - 27cN/tex


5. For the purposes of this Section, made up means: -
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separa- tion by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, out excluding fabrics the cut edges of which have been prevented from I unravelling by whipping or by other simple means;
(d) Cut to size and having undergone a process of drawn thread work;
(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.


6. For the purposes of Chapters 50 to 60; -
(a) Chapters 50 to 55 and 60 and, except where the context otherwise re- quires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 5 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.


7. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns super-imposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.


8. Elastic products consisting of textile materials combined with rubber threads are classified in this Section.

9. For the purposes of this Section, the expression impregnated includes dipped.

10. For the purposes of this Section, the expression polyamides includes aramids.

11. In this Section, the expression count wherever it appears, means the size of grey yam (excluding any sizing material) expressed in English count. For multiple fold yam count means the count of the basic single yam. Where the count is in fraction, then, if the fraction is one-half or more it shall be treated as one, and if such fraction is less than one-half, it shall be ignored.


12. (A) For the purposes of this Section, and subject to the exceptions in paragraph (8) below, yams [single, multiple (folded) or cabled] of the following descriptions are to be treated as "twine, cordage, ropes and cables":

(a) Of silk or waste silk, measuring more than 18000 deniers;

(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 9000 deniers;

(c) Of true hemp or flax:
(i) Polished or glazed, measuring 1286 deniers or more; or
(ii) Not polished or glazed, measuring more than 18000 deniers;

(d) Of coir, consisting of three or more plies;

(e) Of other vegetable fibres, measuring more than 18000 deniers; or

(f) Reinforced with metal thread.

(B) Exceptions:(a) Yam of wool or other animal hair and paper yarn, other than yam reinforced with metal thread;
(b) Man-made filament tow of Chapter 55 and multifilament yam without twist or with a twist of less than 5 turns per metre of Chapter 54;
(c) Silk worm gut of heading No. 50.04, and monofilaments of Chapter 54;
(d) Metallised yarn of heading No. 56.05; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and

(e) Chenille yarn, gimped yarn and loop wale-yarn of heading No. 56.06.


SUB-HEADING NOTES1. In this Section and, where applicable, throughout this Schedule, the following expressions have the meanings hereby assigned to them:

(a) ELASTOMERIC YARN
Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one-and-a-half times its original length.

(b) UNBLEACHEDYARN
Yarn which:
(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
(ii) is of indeterminate colour (grey yarn), manufactured from garnetted stock.

Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).

(c) BLEACHED YARN
Yarn which.
(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.

(d) COLOURED (DYED OR PRINTED) YARN
Yarn which:
(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;
(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached orbleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or morecolours at intervals to give the impression of dots;
(iii) is obtained from slivers or rovings which have been printed; or (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.

The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.
(e) UNBLEACHED WOVEN FABRIC
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.


(f) BLEACHED WOVEN FABRIC
Woven fabric which:
(i) has been bleached or, unless the context otherwise requires, dyed white or treatedwith a white dressing, in the piece;
(ii) consists of bleached yam; or
(iii) consists of unbleached and bleached yam.

(g) DYED WOVEN FABRIC
Woven fabric which:
(i) is dyed a single uniform colour other than white (unless the context otherwiserequires) or has been treated with a coloured finish other than white (unless the contextotherwise requires), in the piece; or
(ii) consists of coloured yam of a single uniform colour.


(h) WOVEN FABRIC OF YARNS OF DIFFERENT COLOURS
Woven fabric (other than printed woven fabric) which:(i) consists of yarns of different colours or yarns of different shades of the same colour(other than the natural colour of the constituent fibres);
(ii) consists of unbleached or bleached yam and coloured yam; or (iii) consists of marl ormixture yams.
(In all cases, the yam used in selvedges and piece ends is not taken into consideration.)

(i j) PRINTED WOVEN FABRIC
Woven fabric which has been printed in the piece, whether or not made from yams ofdifferent colours.
(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process).
The process of mercerisation does not affect the classification of yams or fabrics within the above categories.

2. (A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 above for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.

(Pl. refer Cir. No. 658/49/2002-CX, Dt. 05/09/2002 for classification of Chenille Fabrics)

(B) For the application of this rule: -

(i) where appropriate, only the part which determines the classification under rule 3 for the interpretation of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) shall be taken into account;

(ii) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;

(iii) in the case of embroidery of heading No. 58.05 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.