Spandex yarn – No Anti dumping Duty – CBEC Clarifies
BOARD had received references seeking a clarification as to whether Anti Dumping Duty under the Notification No. dated 20.02.2007 is applicable to Spandex Yarn (Elastomeric yarn). Although the description ‘elastomeric yarn' is not specified in the above said notification, doubts have been expressed since the Tariff Item 5402 44 00 is mentioned therein.
Board examined the issue and observes that though Tariff Item 5402 44 00 is mentioned in the notification, there is no ambiguity / confusion in the description of the goods in the notification which clearly mentions “Fully Drawn or Fully Printed Yarn or Spin Drawn Yarn or Flat Yarn of Polyester”. Thus, it is clear that only specified yarns of polyester are covered by the anti dumping levy.
Therefore, Board clarifies that Spandex Yarn (Elastomeric Yarn) is not covered within the scope of the Notification No. dated 20.02.2007.
CBEC Circular No. 30/2010-Cus., Dated: August 30, 2010