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, 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). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres.
The terms “man-made”, “synthetic” and “artificial” shall have the same meanings when used in relation to “textile materials”.
1[A. Notwithstanding anything contained Note 1, man-made fibre such as polyester staple fibre and polyster filament yarn manufactured from plastic waste including waste polyethylene terephthalate bottles shall be classified as textile material under Chapter 54 or Chapter 55, as the case may be.].
2. Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.
3. In relation to products falling under heading 5401 or 5402 or 5403 or 5405 or 5406 includes dyeing, printing, bleaching, mercerizing, twisting, texturising, doubling, multiple-folding, cabling, air mingling, air texturing, any other like process, any combination of products into another form of such product shall amount to ‘manufacture’.
4. In relation to goods falling under heading 5407 or 5408 bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing, any other like processing and any combination of such processes shall amount to
‘manufacture’.
Tariff Item |
Description of goods |
Unit |
Rate of duty |
5401
54011000
54012000 |
Sewing thread of man-made filaments, whether or not put up
for retail sale
-- Of synthetic filaments
-- Of artificial filaments |
kg.
kg. |
12.5%
12.5% |
5402 |
Synthetic filament yarn (other than sewing thread), not put
up for retail sale,
including Synthetic yarn monofilament of less than 67 decitex
-- High tenacity of nylom or other polyamides |
|
|