CHAPTER 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric

NOTES
1.Throughout this Schedule :

(a) “wool” means the natural fibre grown by sheep or lambs;

(b) “fine animal hair” means the hair of alpaca, ilama, vicuna, camel (including dromedary) [OLD- camel ], yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;

(c) “coarse animal hair” means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 0502) and horsehair (heading 0511 [OLD- heading 0503 ]).

(In Note 1. clause (b)- "camel (including dromedary)" & clause (c)- "heading 0511" has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

2. In relation to the products of headings 5105, 5106, 5107, 5108, 5109, 5110,5111, 5112 and 5113 and the entries relating thereto, the expressions wool, fine animal hair, and coarse animal hair shall include respective waste and garnetted stock after they have been carded, combed or otherwise processed for spinning.

3. In relation to products falling under heading 5106 or 5107 or 5108 or 5109,printing, bleaching, merchandising, twisting, texturising, doubling, multiple-folding,cabling, any other like process, any combination of these processes and the conversion of any form of any of the said product into another form of such product, shall amount to manufacture.

4. In relation to the products of headings 5111, 5112 and 5113 milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes shall amount to manufacture.