Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Central Excise Tariff (Amendment) Act, 2004 Chapter LVI

Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof

~5 min read
https://sooperkanoon.com/act/9781

Bare act section · Research

About this section

Central Excise Tariff (Amendment) Act, 2004 Chapter LVI is part of Central Excise Tariff (Amendment) Act, 2004 - Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

CHAPTER 56

WADDING, FELT AND NON WOVENS; SPECIAL YARNS; TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF

NOTES

1. This Chapter does not cover:

(a) wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (e.g., perfumes or cosmetics of Chapter 33, soaps or detergents of heading 3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading 3809) where the textile material is present merely as a carrying medium;

(b) textile products of heading 5811;

(c) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 6805);

(d) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 6814); or

(e) metal foil on a backing of felt or nonwovens (Section XV).

2. The term "felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.

3. Headings 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).

Heading 5603 also includes nonwovens in which plastics or rubber forms the bonding substance.

Headings 5602 and 5603 do not, however, cover:

(a) felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 per cent. or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);

(b) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or

(c) plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).

4. Heading 5604 does not cover textile yarn, or strip or the like of heading 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

Tariff Item

Description of goods

Unit

Rate of duty

(1)

(2)

(3)

(4)

5601

WADDING OF TEXTILE MATERIALS AND ARTICLES THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 MM IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS

5601 10 00

- Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding

kg.

Nil

- Wadding; other articles of wadding:

5601 21

-- Of cotton:

5601 21 10

-- Absorbent cotton wool

kg.

16%

5601 21 90

-- Other

kg.

16%

5601 22 00

-- Of man-made fibres

kg.

16%

5601 29 00

-- Other

kg.

16%

5601 30 00

- Textile flock and dust and mill neps

kg.

16%

5602

FELT, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED

5602 10 00

- Needleloom felt and stitch-bonded fibre fabrics

kg.

16%

- Other felt, not impregnated, coated, covered or laminated:

5602 21 00

-- Of wool or fine animal hair

kg.

16%

5602 29

-- Of other textile materials:

5602 29 10

-- For machines other than cotton machinery

kg.

16%

5602 29 20

-- Of jute (including blended or union jute),

kg.

16%

other than for machinery

5602 29 90

-- Other

kg.

16%

5602 90 00

- Other

kg.

16%

5603

NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED

- Of man-made filaments:

5603 11 00

-- Weighing not more than 25 g/m2

kg.

16%

5603 12 00

-- Weighing more than 25 g/m2but not more than 70 g/m2

kg.

16%

5603 13 00

-- Weighing more than 70 g/m2but not more than 150 g/m2

kg.

16%

5603 14 00

-- Weighing more than 150 g/m2

kg.

16%

- Other:

5603 91 00

-- Weighing not more than 25 g/m2

kg.

16%

5603 92 00

-- Weighing more than 25 g/m2but not

kg.

16%

more than 70 g/m2

5603 93 00

-- Weighing more than 70 g/m2but not more than 150 g/m2

kg.

16%

5603 94 00 5604

-- Weighing more than 150 g/m2

RUBBER THREAD AND CORD, TEXTILE COVERED; TEXTILE YARN, AND STRIP AND THE LIKE OF HEADING 5404 OR 5405, IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS

kg.

16%

5604 10 00

- Rubber thread and cord, textile covered

kg.

16%

5604 20

- High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated:

5604 20 10

-- Imitation gut (nylon) for rackets

kg.

16%

5604 20 90

-- Other

kg.

16%

5604 90 00

- Other

kg.

16%

5605

METALLISED YARN, WHETHER OR NOT GIMPED BEING TEXTILE YARN, OR STRIP OR THE LIKE OF HEADING 5404 OR 5405, COMBINED WITH METAL IN THE FORM OF THREAD, STRIP OR POWDER OR COVERED WITH METAL

5605 00

- Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading

5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal:

5605 00 10

-- Real zari thread (gold) and silver thread combined with textile thread

kg.

16%

5605 00 20

-- Imitation zari thread

kg.

16%

5605 00 90

-- Other

kg.

16%

5606

GIMPED YARN, AND STRIP AND THE LIKE OF HEADING 5404 OR 5405, GIMPED (OTHER THAN THOSE OF HEADING 5605 AND GIMPED HORSEHAIR YARN); CHENILLE YARN (INCLUDING FLOCK CHENILLE YARN); LOOP WALE-YARN

5606 00

- Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn:

5606 00 10

-- Trimmings, of cotton

kg.

16%

5606 00 20

-- Trimmings, of man-made fibres

kg.

16%

5606 00 30

-- Trimmings, of zari

kg.

16%

5606 00 90

--- Other

kg.

16%

5607

TWINE, CORDAGE, ROPES AND CABLES, WHETHER OR NOT PLAITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS

5607 10

- Of jute or other textile bast fibres of heading 5303:

5607 10 10

-- Cordage, cable, rope and twine of jute

kg.

Nil

5607 10 90

-- Other

kg.

Nil

- Of sisal or other textile fibres of the genus Agave:

5607 21 00

-- Binder or baler twine

kg.

16%

5607 29 00

-- Other

kg.

16%

5607 30 00

- Of abaca (Manila hemp or Musa textillis Nee) or other hard (leaf) fibres

kg.

16%

- Of polyethylene or polypropylene:

5607 41 00

-- Binder or baler twine

kg.

16%

5607 49 00

-- Other

kg.

16%

5607 50

- Of other synthetic fibres:

5607 50 10

-- Nylon fish net twine

kg.

16%

5607 50 20

-- Nylon tyre cord

kg.

16%

5607 50 30

-- Viscose tyre cord

kg.

16%

5607 50 40

-- Nylon rope

kg.

16%

5607 50 90

-- Other

kg.

16%

5607 90

- Other:

5607 90 10

-- Coir, cordage and ropes, other than of

kg.

16%

cotton

5607 90 20

-- Cordage, cable, ropes and twine, of cotton

kg.

16%

5607 90 90

-- Other

kg.

16%

5608

KNOTTED NETTING OF TWINE, CORDAGE OR ROPE; MADE UP FISHING NETS AND OTHER MADE UP NETS, OF TEXTILE MATERIALS

- Of man-made textile materials:

5608 11

-- Made up fishing nets:

5608 11 10

-- Made up fishing nets of nylon

kg.

Nil

5608 11 90

-- Other

kg.

Nil

5608 19 00

-- Other

kg.

16%

5608 90

- Other:

5608 90 10

-- Of cotton

kg.

16%

5608 90 20

-- Of jute

kg.

16%

5608 90 90

-- Other

kg.

16%

5609

ARTICLES OF YARN, STRIP OR THE LIKE OF HEADING 5404 OR 5405, TWINE, CORDAGE,

ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR INCLUDED

5609 00

- Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cable not elsewhere specified or included:

s,

5609 00 10

-- Products of coir

kg.

16%

5609 00 20

-- Articles made up of cotton yarn

kg.

16%

5609 00 30

-- Articles made up of jute

kg.

16%

5609 00 90

-- Other

kg.

16%

* For effective rates of Cess on the specified goods of this Chapter - please see Appendix IV.

Frequently asked questions

What does Central Excise Tariff (Amendment) Act, 2004 Chapter LVI provide?

Section Chapter LVI of the Central Excise Tariff (Amendment) Act, 2004 (Wadding, Felt and Nonwovens; Special Yarns; Twine, Cordage, Ropes and Cables and Articles Thereof) is reproduced on this page as part of the Central Excise Tariff (Amendment) Act, 2004. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Central Excise Tariff (Amendment) Act, 2004 Chapter LVI?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Tariff (Amendment) Act, 2004 Chapter LVI. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial