Customs Tariff
Chapter 54
1[Man-made filaments; strip and the like of man-made textile materials] Old[ Man-Made Filaments ]
1[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 to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate) ); or
(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 to fibres, mean: synthetic: fibres as defined at (a); artificial : fibres 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 meaning when used in relation to "textile materials".]
Old[ 1. Throughout this Schedule, the term "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes, either:-
The
terms
"synthetic"
and
"artificial",
used
in
relation
to
fibres,
mean:
synthetic:
fibres
as
defined
at
(a);
artificial:
fibres
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
54.02
and
54.03
do
not
apply
to
synthetic
or
artificial
filament
tow
of
Chapter
55.
| Basic duty |
| Additional Duty |
| Education Cess |
| Secondary & Higher Education Cess |
| Special Additional
Duty of Customs (Spl. CVD) |
| Other duty |
| Exemptions |
| General exemptions |
| Exemption from Education Cess |
| NCCD |
1. Changes w.e.f. from 1-Jan-2007, Fourth Schedule of Finance Bill 2006