CHAPTER 54
Man-made filaments; strip and the like of man-made textile materials
[OLD- Man-made filaments ]
(Chapter heading has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)
NOTES
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 meanings when used in relation to “textile materials."
(Note 1. has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)
[OLD-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, 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 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 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, mercerising, twisting, texturising, doubling, multiplefolding, 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’.