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Central Excise Tariff Act, 1985 Chapter 54 - Bare Act

StateCentral Government
Year
Section TitleMan-made Filaments
Act Info:

CHAPTER 54

1[Man-made filaments; strip and the like of man-made textile materials]

NOTES

2[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.]

2. Headings 5402 ,54033 and 5406 do not apply to synthetic or artificial filament tow of Chapter 55.

3. In relation to products falling under heading 5401 or 5402 or 54033 or 5404 or 5405 or 5406 includes dyeing, printing, bleaching, mercerising, 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

(1)

(2)

(3)

(4)

5401

Sewing t hr ead of man-made fil ament s, whet her or not put up for r et ail sal e

5401 10 00

-

Of synthetic filaments

kg.

13[10%]

5401 20 00

-

Of artificial filaments

kg.

13[10%]

5402

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofil ament of less than 67 decitex

4 [-

High tenacity yarn of nylon or other polyamides:

5402 11 10

---

Of aramids

kg.

16%

5402 19

--

Other:

kg.

16%

5402 19 10

---

Nylon tyre yarn

kg.

16%

5402 19 90

---

Other

kg.

16%]

5402 20

-

High tenacity yarn of polyesters :

5402 20 10

---

Of terylene dacron

kg.

16%

5402 20 90

---

Other

kg.

16%

-

Textured yarn :

5402 31 00

--

Of nylon or other polyamides, measuring per single yarn not more than 50 tex

kg.

16%

5402 32 00

--

Of nylon or other polyamides, measuring per single yarn more than 50 tex

kg.

16%

5402 33 00

--

Of polyesters

kg.

16%

5 [5402 34 00

--

Of polypropylene

kg.

16%]

5402 39

--

Other :

5402 39 10

---

Polypropylene filament yarn

kg.

16%

5402 39 20

---

Acrylic filament yarn

kg.

16%

5402 39 90

---

Other

kg.

16%

-

Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre :

6 [5402 44 00

--

Elastomeric

kg.

16%

5402 45 00

--

Other, of nylon or other polyamides

kg.

16%

5402 46 00

--

Other, of polyesters, partially oriented

kg.

16%

5402 47 00

--

Other, of polyesters

kg.

16%

5402 48 00

--

Other, of polypropylene

kg.

16%

5402 49 00

--

Other

kg.

16%]

-

Other yarn, single, with a twist exceeding 50 turns per metre :

5402 51 00

--

Of nylon or other polyamides

kg.

16%

5402 52 00

--

Of polyesters

kg.

16%

5402 59

--

Other :

5402 59 10

---

Polypropylene filament yarn

kg.

16%

5402 59 90

---

Other

kg.

16%

-

Other yarn, multiple (folded) or cabled :

5402 61 00

--

Of nylon or other polyamides

kg.

16%

5402 62 00

--

Of polyesters

kg.

16%

5402 69

--

Other :

5402 69 10

---

Polyvinyl acetate filament yarn

kg.

16%

5402 69 20

---

Polyvinyl chloride filament yarn

kg.

16%

5402 69 30

---

Polypropylene filament yarn

kg.

16%

5402 69 40

---

Acrylic filament yarn

kg.

16%

5402 69 50

---

Polytetrafiuoroethylene yarn

kg.

16%

5402 69 90

---

Other

kg.

16%

5403

Artificial filament yarn (other than sewing thread), not put for retail sal e, including artificial mono filament of less than 67 decitex

5403 10

-

High tenacity yarn of viscose rayon :

5403 10 10

---

Viscose rayon tyre yarn - 1,233 decitex

kg.

16%

5403 10 20

---

Viscose rayon tyre yarn - 1,833 decitex

kg.

16%

5403 10 90

---

Other

kg.

16%

7 [***]

-

Other yarn, single :

5403 31 00

--

Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre

kg.

16%

5403 32 00

--

Of viscose rayon, with a twist exceeding 120 turns per metre

kg.

16%

5403 33 00

--

Of cellulose acetate

kg.

16%

5403 39

--

Other :

5403 39 10

---

Cuprammonium rayon

kg.

16%

5403 39 90

---

Other

kg.

16%

-

Other yarn, multiple (folded) or cabled :

5403 41

--

Of viscose rayon :

5403 41 10

---

Up to 67 decitex

kg.

16%

5403 41 20

---

Of 83 decitex

kg.

16%

5403 41 30

---

Of 111 decitex, bright

kg.

16%

5403 41 40

---

Of 111 decitex, dull

kg.

16%

5403 41 50

---

Of 133 decitex, bright

kg.

16%

5403 41 60

---

Of 133 decitex, dull

kg.

16%

5403 41 70

---

Of 167 decitex, bright

kg.

16%

5403 41 80

---

Of 167 decitex, dull

kg.

16%

5403 41 90

---

Other

kg.

16%

5403 42

--

Of cellulose acetate :

5403 42 10

---

Acetate rayon filament yarn, 83 decitex

kg.

16%

5403 42 20

---

Acetate rayon filament yarn, 111 decitex

kg.

16%

5403 42 30

---

Acetate rayon filament yarn, 133 decitex

kg.

16%

5403 42 40

---

Acetate rayon filament yarn, 167 decitex

kg.

16%

5403 42 50

---

Acetate rayon filament yarn, 333 decitex

kg.

16%

5403 42 90

---

Other

kg.

16%

5403 49

--

Other :

---

Cuprammonium filament yarn :

5403 49 11

----

Of 33 decitex

kg.

16%

5403 49 12

----

Of 44 decitex

kg.

16%

5403 49 13

----

Of 67 decitex

kg.

16%

5403 49 14

----

Of 83 decitex

kg.

16%

5403 49 15

----

Of 89 decitex

kg.

16%

5403 49 19

----

Other

kg.

16%

5403 49 90

---

Other

kg.

16%

5404

Synthetic monofilament of 67 decitex or more and of which no cross-sect ional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm

8[-

Monofilament:

5404 11 00

--

Elastomeric

kg.

16%

5404 12 00

--

Other, of polypropylene

kg.

16%

5404 19

11 [--

Other:]

5404 19 10

---

Catgut imitation of synthetic yarn, non-sterile

kg.

16%

5404 19 20

---

Strip and the like of synthetic fibre material

kg.

16%

5404 19 90

---

Other

kg.

16%]

5404 90

-

Other :

5404 90 10

---

Catgut imitation of synthetic yarn, non-sterile

kg.

13[10%]

5404 90 20

---

Strip and the like of synthetic fibre materials

kg.

13[10%]

5404 90 90

---

Other

kg.

13[10%]

5405 00 00

Ar t ificial monofil ament of 67 decit ex or mor e a nd of which no cr oss-sect ional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm

kg.

5407 41

--

Unbleached or bleached :

---

Unbleached :

5407 41 11

----

Nylon brasso

m2

13[10%]

5407 41 12

----

Nylon georgette

m2

13[10%]

5407 41 13

----

Nylon tafetta

m2

13[10%]

5407 41 14

----

Nylon sarees

m2

13[10%]

5407 41 19

----

Other

m2

12[12%]

---

Bleached :

5407 41 21

----

Nylon brasso

m2

13[10%]

5407 41 22

----

Nylon georgette

m2

13[10%]

5407 41 23

----

Nylon tafetta

m2

13[10%]

5407 41 24

----

Nylon sarees

m2

13[10%]

5407 41 29

----

Other

m2

12[12%]

5407 42

--

Dyed :

5407 42 10

---

Nylon brasso

m2

13[10%]

5407 42 20

---

Nylon georgette

m2

13[10%]

5407 42 30

---

Nylon tafetta

m2

13[10%]

5407 42 40

---

Nylon sarees

m2

13[10%]

5407 42 90

---

Other

m2

12[12%]

5407 43 00

--

Of yarn of different colours

m2

12[12%]

5407 44

--

Printed :

5407 44 10

---

Nylon brasso

m2

13[10%]

5407 44 20

---

Nylon georgette

m2

13[10%]

5407 44 30

---

Nylon tafetta

m2

13[10%]

5407 44 40

---

Nylon sarees

m2

13[10%]

5407 44 90

---

Other

m2

12[12%]

-

Other woven fabrics, containing 85% or more by weight of textured polyester filaments:

5407 51

--

Unbleached or bleached :

---

Unbleached :

5407 51 11

----

Polyester shirtings

m2

13[10%]

5407 51 19

----

Other

m2

13[10%]

---

Bleached :

5407 51 21

----

Polyester shirtings

m2

13[10%]

5407 51 29

----

Other

m2

13[10%]

5407 52

--

Dyed :

5407 52 10

---

Polyester shirtings

m2

13[10%]

5407 52 20

---

Polyester suitings

m2

13[10%]

5407 52 30

---

Terylene and dacron sarees

m2

13[10%]

5407 52 40

---

Polyester sarees

m2

13[10%]

5407 52 90

---

Other

m2

13[10%]

5407 53 00

--

Of yarns of different colours

m2

13[10%]

5407 54

--

Printed :

5407 54 10

---

Terylene and dacron sarees

m2

13[10%]

5407 54 20

---

Polyester shirtings

m2

13[10%]

5407 54 30

---

Polyester sarees

m2

13[10%]

5407 54 90

---

Other

m2

13[10%]

-

Other woven fabrics, containing 85% or more by Weight of polyester filaments :

5407 61

--

Containing 85% or more by weight of non-textured polyester filaments :

5407 61 10

---

Polyester shirtings

m2

13[10%]

5407 61 20

---

Polyester suitings

m2

13[10%]

5407 61 90

---

Other

m2

13[10%]

5407 69 00

--

Other

m2

13[10%]

-

Other woven fabrics, containing 85% or more by Weight of synthetic filaments :

5407 71

--

Unbleached or bleached :

5407 71 10

---

Unbleached

m2

12[12%]

5407 71 20

---

Bleached

m2

12[12%]

5407 72 00

--

Dyed

m2

12[12%]

5407 73 00

--

Of yarns of different colours

m2

12[12%]

5407 74 00

--

Printed

m2

12[12%]

-

Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton :

5407 81

--

Unbleached or bleached :

---

Unbleached :

5407 81 11

----

Nylon georgette

m2

13[10%]

5407 81 12

----

Nylon sarees

m2

13[10%]

5407 81 13

----

Polyester shirtings

m2

13[10%]

5407 81 14

----

Polyester suitings

m2

13[10%]

5407 81 15

----

Terylene and dacron sarees

m2

13[10%]

5407 81 16

----

Polyester dhoti

m2

13[10%]

5407 81 19

----

Other

m2

12[12%]

---

Bleached :

5407 81 21

----

Nylon georgette

m2

13[10%]

5407 81 22

----

Nylon sarees

m2

13[10%]

5407 81 23

----

Polyester shirtings

m2

13[10%]

5407 81 24

----

Polyester suitings

m2

13[10%]

5407 81 25

----

Terylene and dacron sarees

m2

13[10%]

5407 81 26

----

Polyester dhoti

m2

13[10%]

5407 81 29

----

Other

m2

12[12%]

5407 82

--

Dyed :

5407 82 10

---

Nylon georgette

m2

13[10%]

5407 82 20

---

Nylon sarees

m2

13[10%]

5407 82 30

---

Polyester shirtings

m2

13[10%]

5407 82 40

---

Polyester suitings

m2

13[10%]

5407 82 50

---

Terylene and dacron sarees

m2

13[10%]

5407 82 60

---

Lungies

m2

13[10%]

5407 82 90

---

Other

m2

12[12%]

5407 83 00

--

Of yarns of different colours

m2

12[12%]

5407 84

--

Printed :

5407 84 10

---

Nylon georgette

m2

13[10%]

5407 84 20

---

Nylon sarees

m2

13[10%]

5407 84 30

---

Polyester shirtings

m2

13[10%]

5407 84 40

---

Polyester suitings

m2

13[10%]

5407 84 50

---

Terylene and dacron sarees

m2

13[10%]

5407 84 60

---

Lungies

m2

13[10%]

5407 84 70

---

Polyester sarees

m2

13[10%]

5407 84 90

---

Other

m2

12[12%]

-

Other woven fabrics :

5407 91

--

Unbleached or bleached :

5407 91 10

---

Unbleached

m2

12[12%]

5407 91 20

---

Bleached

m2

12[12%]

5407 92 00

--

Dyed

m2

12[12%]

5407 93 00

--

Of yarns of different colours

m2

12[12%]

5407 94 00

--

Printed

m2

12[12%]

5408

Woven fa br ics of a r t if icia l f il a ment ya r n, incl uding woven fabr ics obt ained fr ommat er ial s of heading 5405

5408 10 00

-

Woven fabrics obtained from high tenacity yarn of viscose rayon

m2

13[13%]

-

Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like :

5408 21

-

Unbleached or bleached :

5408 21 10

---

Unbleached

m2

13[13%]

5408 21 20

---

Bleached

m2

13[13%]

5408 22

--

Dyed :

---

Fabrics of rayon :

5408 22 11

----

Rayon crepe fabrics

m2

13[13%]

5408 22 12

----

Rayon jacquards

m2

13[13%]

5408 22 13

----

Rayon brocades

m2

13[13%]

5408 22 14

----

Rayon georgette

m2

13[13%]

5408 22 15

----

Rayon tafetta

m2

13[13%]

5408 22 16

----

Rayon suitings

m2

13[13%]

5408 22 17

----

Rayon shirtings

m2

13[13%]

5408 22 18

----

Rayon sarees

m2

13[13%]

5408 22 19

----

Other

m2

13[13%]

5408 22 20

---

Fabrics of continuous filament, other than rayon

m2

13[13%]

5408 22 90

---

Other

m2

13[13%]

5408 23 00

--

Of yarns of different colours

m2

13[13%]

5408 24

--

Printed :

---

Of rayon :

5408 24 11

----

Rayon crepe fabrics

m2

13[13%]

5408 24 12

----

Rayon jacquards

m2

13[13%]

5408 24 13

----

Rayon brocades

m2

13[13%]

5408 24 14

----

Rayon georgette

m2

13[13%]

5408 24 15

----

Rayon tafetta

m2

13[13%]

5408 24 16

----

Rayon suitings

m2

13[13%]

5408 24 17

----

Rayon shirtings

m2

13[13%]

5408 24 18

----

Rayon sarees

m2

13[13%]

5408 24 19

----

Other

m2

13[13%]

5408 24 90

---

Other

m2

13[13%]

-

Other woven fabrics :

5408 31

--

Unbleached or bleached :

5408 31 10

---

Unbleached

m2

13[13%]

5408 31 20

---

Bleached

m2

13[13%]

5408 32

--

Dyed :

---

Fabrics of rayon :

5408 32 11

----

Rayon brocades

m2

13[13%]

5408 32 12

----

Rayon georgette

m2

13[13%]

5408 32 13

----

Rayon tafetta

m2

13[13%]

5408 32 14

----

Rayon suitings

m2

13[13%]

5408 32 15

----

Rayon shirtings

m2

13[13%]

5408 32 19

----

Other

m2

13[13%]

5408 32 90

---

Other

m2

13[13%]

5408 33 00

--

Of yarns of different colours

m2

13[13%]

5408 34

--

Printed :

---

Fabric of rayon :

5408 34 11

----

Rayon crepe fabrics

m2

13[13%]

5408 34 12

----

Rayon jacquards

m2

13[13%]

5408 34 13

----

Rayon brocades

m2

13[13%]

5408 34 14

----

Rayon georgette

m2

13[13%]

5408 34 15

----

Rayon tafetta

m2

13[13%]

5408 34 16

----

Rayon suitings

m2

13[13%]

5408 34 17

----

Rayon shirtings

m2

13[13%]

5408 34 18

----

Rayon sarees

m2

13[13%]

5408 34 19

----

Other

m2

13[13%]

5408 34 20

---

Fabrics of continuous filament, other than rayon

m2

13[13%]

5408 34 90

---

Other

m2

13[13%]

________________________

1. Substituted for the words "MAN-MADE FILAMENTS" by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007.

2. Substituted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior to substitution, it read as under:

"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"."

3. Inserted by the Finance Act, 2005.

4. Substituted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior to substitution, it read as under:

"5402 10

-

High tenacity yarn of nylon or other polyamides :

5402 10 10

---

Nylon tyre yarn

kg.

16%

5402 10 90

---

Other

kg.

16%"

5. Inserted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007.

6. Substituted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior to substitution, it read as under:

"5402 41 00

--

Of nylon or other polyamides

kg.

16%

5402 42 00

--

Of polyesters, partially oriented

kg.

16%

5402 43 00

--

Of polyesters, other

kg.

16%

5402 49 00

--

Other

kg.

16%"

7. Omitted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior to omission, it read as under:

"5403 20 00

-

Textured yarn :

kg.

16%"

8. Substituted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior to substitution, it read as under:

"5404 10 00

-

Monofilament

kg.

9 [8%]"

9. Substituted for "16%" by the sixth schedule of the Finance Act, 2006, w.e.f. 18.04.2006.

10. Substituted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior to substitution, it read as under:

"5406

Man-made fil ament yarn (other than sewing thread), put up for retail sale

5406 10 00

-

Synthetic filament yarn

kg.

16%

5406 20 00

-

Artificial filament yarn

kg.

16%"

11. Substituted for the following "-other" by the Notification No: 27/2006-N.T., w.e.f. 01.01.2007.

12. Substituted for "98%" by the Finance Act, 2007.

13. Substituted by the Finance Act, 2010 for the following : - "9[8%]"


13[10%]

10 [5406

MAN-MADE FILAMENT YARN (OTHER THAN SEWING THREAD), PUT UP FOR RETAIL SALE

5406 00

-

Man-made filament yarn (other than sewing thread), put up for retail sale:

5406 00 10

---

Synthetic filament yarn

kg.

16%

5406 00 20

---

Artificial filament yarn

kg.

16%]

5407

Woven fa br ics of synt het ic f il a ment ya r n, incl uding woven fabr ics obt ained fr ommat er ial s of heading 5404

5407 10

-

Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters :

---

Unbleached :

5407 10 11

----

Parachute fabrics

m2

13[10%]

5407 10 12

----

Tent fabrics

m2

13[10%]

5407 10 13

----

Nylon furnishing fabrics

m2

13[10%]

5407 10 14

----

Umbrella cloth panel fabrics

m2

13[10%]

5407 10 15

----

Other nylon and polyamide fabrics (filament)

m2

12[12%]

5407 10 16

----

Polyester suitings

m2

13[10%]

5407 10 19

----

Other polyester fabrics

m2

13[10%]

---

Bleached :

5407 10 21

----

Parachute fabrics

m2

13[10%]

5407 10 22

----

Tent fabrics

m2

13[10%]

5407 10 23

----

Nylon furnishing fabrics

m2

13[10%]

5407 10 24

----

Umbrella cloth panel fabrics

m2

13[10%]

5407 10 25

----

Other nylon and polyamide fabrics of filament yarn

m2

12[12%]

5407 10 26

----

Polyester suitings

m2

13[10%]

5407 10 29

----

Other

m2

13[10%]

---

Dyed :

5407 10 31

----

Parachute fabrics

m2

13[10%]

5407 10 32

----

Tent fabrics

m2

13[10%]

5407 10 33

----

Nylon furnishing fabrics

m2

13[10%]

5407 10 34

----

Umbrella cloth panel fabrics

m2

13[10%]

5407 10 35

----

Other nylon and polyamide fabrics (filament)

m2

12[12%]

5407 10 36

----

Polyester suitings

m2

13[10%]

5407 10 39

----

Other

m2

13[10%]

---

Printed :

5407 10 41

----

Parachute fabrics

m2

13[10%]

5407 10 42

----

Tent fabrics

m2

13[10%]

5407 10 43

----

Nylon furnishing fabrics

m2

13[10%]

5407 10 44

----

Umbrella cloth panel fabrics

m2

13[10%]

5407 10 45

----

Other nylon and polyamide fabrics (filament)

m2

12[12%]

5407 10 46

----

Polyester suitings

m2

13[10%]

5407 10 49

----

Other

m2

13[10%]

---

Other :

5407 10 91

----

Parachute fabrics

m2

13[10%]

5407 10 92

----

Tent fabrics

m2

13[10%]

5407 10 93

----

Nylon furnishing fabrics

m2

13[10%]

5407 10 94

----

Umbrella cloth panel fabrics

m2

13[10%]

5407 10 95

----

Other nylon and polyamide fabrics of filament yarn

m2

12[12%]

5407 10 96

----

Polyester suitings

m2

13[10%]

5407 10 99

----

Other

m2

13[10%]

5407 20

-

Woven fabrics obtained from strip or the like :

5407 20 10

---

Unbleached

m2

12[12%]

5407 20 20

---

Bleached

m2

12[12%]

5407 20 30

---

Dyed

m2

12[12%]

5407 20 40

---

Printed

m2

12[12%]

5407 20 90

---

Other

m2

12[12%]

5407 30

-

Fabrics specified in Note 9 to Section XI

5407 30 10

---

Unbleached

m2

12[12%]

5407 30 20

---

Bleached

m2

12[12%]

5407 30 30

---

Dyed

m2

12[12%]

5407 30 40

---

Printed

m2

12[12%]

5407 30 90

---

Other

m2

12[12%]

-

Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides :



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