Trade Notice No.    43 /2001                                   DATED: 31 .5.2001.

Sub:- Central Excise- Clarification about chapter heading of

     Narrow  Woven  Fabrics  made  from  Poly  Propylene

                               Multifilament yarn - Regarding.

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           Copy of Board's letter F.NO.58/3/2000-CX.I dated 19.4.2001 is communicated for information and necessary action. Necessary demands may be raised and compliance reported

 (Issued from file C.No.IV/16/2/2001 CX.POL)

                                                                                                                          Sd/-

(JANAKI ARUNKUMAR)

 //ATTESTED//                                          ADDITIONAL COMMISSIONER (TECH)

(JOHN ABRAHAM)

SUPERINTENDENT(TECH)

TO

As per mailing list (Both trade and department)

Copy of Board's letter F.No. 58/3/2000-CX.I dated 19.4.2001

                A clarification has been sought as to whether Narrow Woven Fabrics which are made from polypropylene Multifilament yarn are classifiable under chapter heading 5806.39 or 5806.32 of the Central Excise Tariff Act,

The matter has been examined in the Board. As per chapter note 1 of the chapter 54 to the Central Excise Tariff Act, the term man-made fibres means stable fibres and filament of organic polymers. As such, the Polypropylene Multifilament yarn (PPMF) is also man made fibre.  Therefore, Narrow woven fabrics manufactured from polypropylene monofilament yarn  are rightly classifiable under chapter heading 5806.32 as other woven fabrics of man-made fibres and these being exempt from duty under Notification No,3/2001-CE dated 1^st March, 2001, PPMF yarn will be liable to duty.