Page 125 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : GLOBAL TEXTILE ALLIANCE INDIA PVT. LTD. 51
mercerised, glazed, moire, raised (napped), goffered, fulled, gassed
(singed), etc. They include unfigured and figured fabrics, and broche fab-
rics in which designs are produced by additional warp or weft threads in-
troduced during weaving. These fabrics are not regarded as embroidered
fabrics.
Chapter note to Chapter 54 states
Chapter 54
Man-made filaments; strip and the like
of man-made textile materials
Notes :
1. Throughout this Schedule, the term ‘man made fibres’ means sta-
ple 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 hy-
drolysis of poly (vinyl acetate)) : or
(b) by dissolution or chemical treatment of natural organic poly-
mers (for example, cellulose) to produce polymers such as cu-
prammonium rayon (cupro) or viscose rayon, or by chemical
modification of natural organic polymers (for example, cellu-
lose, casein and other proteins, or alginic acid), to produce
polymers such us 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.
Chapter Heading 5407 states :
5407 WOVEN FABRICS OF SYNTHETIC FILAMENT YARN,
INCLUDING WOVEN FABRICS OBTAINED FROM
MATERIALS OF HEADING 5404
Explanatory notes to Chapter 5407 states
This heading covers woven fabrics (as described in Part (I)(C) of the Gen-
eral Explanatory Note to Section XI) made of synthetic filament yarn or of
monofilament or strip of heading 54.04; it includes a very large variety of
dress fabnes, linings, curtain materials, furnishing fabrics, tent fabrics, par-
achute fabrics, etc.
From the submissions, it is clear that the fabric is woven and is made of synthetic
filament yarn (man-made filaments). Man-made Filament; Strip and the like of
Man-made Textile materials are classified under Chapter 54 of the Customs Tar-
iff and ‘CTH 5407 - Woven Fabrics of Synthetic Filament Yarn, including Woven
Fabrics obtained from material of Heading 5404’, covers all Woven Fabrics of
Synthetic Filament Yarn. Applying the above, it is evident that the ‘Woven Fab-
ric’ manufactured from Synthetic Yarn are classifiable under CTH 5407.
Further classification is possible only when further details such as di-
mensions, weight etc. are provided.
The rate schedule under Sl. No. 217 of Schedule-I of Notification No.
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