Departmental Clarifications
Cigarette filter rods manufactured out of textile wadding, fall within Heading 56.01. - M.F.(D.R.) F. No. 114/18/86-CX. 3, dated 18-4-1986.
Filter rods made of cellulose acetate used in sketch pen micro tip pin are classifiable under Heading 56.01. - M.F.(D.R.) F.No. 114/18/86-CX. 3, dated 26-5-1986.
Multifilament yarn covered or coated with PVC is classifiable under Heading 56.04. - Bombay-I Collectorate Trade Notice No. 95/86, dated 19-12-1986.