1. Throughout this Schedule the term “man-made fibers” means staple fibers and filaments of organic polymers produced by manufacturing processes, either:

(a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolwfins or polurethanes or by chemical modification of polymers produced.

(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 fibers, mean : synthetic; fibers as defined at (a); artificial; fibers as defined at (b), strips and like of heading 5404 or 5405 are not considered to be man made fibers.

2. Heading 5402 and 5403 do not apply to synthetic or artificial filament tow of chapter 65.

[Old(a) By polymerization 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 fibers, mean: synthetic : fibers as defined at (a); artificial: fibers as defined at (b).
The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.

2. Headings 5402 and 5403 do not apply to synthetic or artificial tow of Chapter 55.]

Other Notes : Year 2010

a. Basic Customs duty - Reference of BCD in this chapter by customs Tariff notification 21/01.03.2007.

b. Education Cess Exemption - Education cess of
2%+1% on the aggregate of customs duties exempted on the following code in this chapter under notification 69/09.07.2004.
Education cess of two percent on the aggregate of customs duties under Section 91(1) of finance Act 2004, exempted on the following code in this chapter under notification 69/09.07.2004. EC are applicable as below :
540710, 540741, 540742, 54074300, 540744, 540751, 540752, 54075300, 540754, 54076900, 540771, 54077200, 540773 , 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 54082400, 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 540824, 540831, 540832, 54083300, 540834.

d. Additional duty of
 10% by S.No. 5 of CE-29/09.07.2004. Add 2% of this for education cess. Additional duty of excise (Goods of Special Importance) exempted Additional duty of excise (Textile and Textile Articles) exempted by CE 31/09.07.200. Please see Additional Duty (CVD ) Note.

Other Notes : Year 2009

a. Basic Customs duty - Reference of BCD in this chapter by customs Tariff notification 21/01.03.2007.

b. Education Cess Exemption - Education cess of 2%+1% on the aggregate of customs duties exempted on the following code in this chapter under notification 69/09.07.2004.
Education cess of two percent on the aggregate of customs duties under Section 91(1) of finance Act 2004, exempted on the following code in this chapter under notification 69/09.07.2004. EC are applicable as below :
540710, 540741, 540742, 54074300, 540744, 540751, 540752, 54075300, 540754, 54076900, 540771, 54077200, 540773 , 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 54082400, 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 540824, 540831, 540832, 54083300, 540834.

d. Additional duty of 8% by S.No. 5 of CE-29/09.07.2004. Add 2% of this for education cess. Additional duty of excise (Goods of Special Importance) exempted Additional duty of excise (Textile and Textile Articles) exempted by CE 31/09.07.200. Please see Additional Duty (CVD ) Note.

Other Notes : Year 2008

a. Basic Customs duty - Reference of BCD in this chapter by customs Tariff notification 21/01.03.2007
b. Education Cess Exemption - Education cess of 2%+1% on the aggregate of customs duties exempted on the following code in this chapter under notification 69/09.07.2004.
Education cess of two percent on the aggregate of customs duties under Section 91(1) of finance Act 2004, exempted on the following code in this chapter under notification 69/09.07.2004. EC are applicable as below :
540710, 540741, 540742, 54074300, 540744, 540751, 540752, 54075300, 540754, 54076900, 540771, 54077200, 540773 , 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 54082400, 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 540824, 540831, 540832, 54083300, 540834.

d. Additional duty of 8% by S.No. 5 of CE-29/09.07.2004. Add 2% of this for education cess. Additional duty of excise (Goods of Special Importance) exempted Additional duty of excise (Textile and Textile Articles) exempted by CE 31/09.07.200.

Other Notes : Year 2007

a. Basic Customs duty - Reference of BCD in this chapter by customs Tariff notification 21/01.03.2007.
b. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter .
c. Education Cess Exemption - Education cess of 2%+1% on the aggregate of customs duties exempted on the following code in this chapter under notification 69/09.07.2004.
Education cess of two percent on the aggregate of customs duties under Section 91(1) of finance Act 2004, exempted on the following code in this chapter under notification 69/09.07.2004. EC are applicable as below :
540710, 540741, 540742, 54074300, 540744, 540751, 540752, 54075300, 540754, 54076900, 540771, 54077200, 540773 , 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 54082400, 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 540824, 540831, 540832, 54083300, 540834.

d. Additional duty of 8% by S.No. 5 of CE-29/09.07.2004. Add 2% of this for education cess. Additional duty of excise (Goods of Special Importance) exempted Additional duty of excise (Textile and Textile Articles) exempted by CE 31/09.07.200.

Other Notes : Year 2006

a. Basic Customs duty : in this chapter by s.No. 534 of 21/01.03.2002 and 13/01.03.2006.
b. Education Cess : (EC) of 2% on the aggregate of excise and customs duties under section 91(1) of finance Act, 2004 applicable on all goods in this Chapter. Impact of EC included in Additional duty and total duty with EC column.

Education cess of two percent on the aggregate of customs duties under Section 91(1) of finance Act 2004, exempted on the following code in this chapter under notification 69/09.07.2004. EC are applicable as below :
540710, 540741, 540742, 54074300, 540744, 540751, 540752, 54075300, 540754, 54076900, 540771, 54077200, 540773 , 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 54082400, 54077400, 540781, 540782, 54078300, 540784, 540791, 54079200, 54079300, 54079400, 540822, 54082300, 540824, 540831, 540832, 54083300, 540834.
d. Additional duty of 8% by S.No. 5 of CE-29/09.07.2004. Add 2% of this for education cess. Additional duty of excise (Goods of Special Importance) exempted Additional duty of excise (Textile and Textile Articles) exempted by CE 31/09.07.200.
Education Cess : on the aggregate of customs duty exempted.
Spl CVD on Fabrics - Ref. Notification no. 20 dt. 01.03.2006 Sl. No. 50 - All goods specified in the first Schedule to the Additional Duty of Excise (Goods Special Importance) Act, 1957 (58 of 1957) falling in chapter.

Fabrics in Indo US MOU ref. Customs Notification No. 14 dated 01.03.2006 S.No. 41-75]