Step 1: Understand the assertion [a].
In the viscose rayon manufacturing process, the fibres indeed develop a skin-core structure. This is because the polymer molecules at the surface of the fibres align differently compared to the molecules at the center. The skin-core structure is characteristic of the viscose fibre formation due to the variation in orientation during the spinning process. Therefore, assertion [a] is true.
Step 2: Evaluate the reason [r].
The reason [r] states that during extrusion, polymer molecules near the wall of the spinneret tend to orient less compared to molecules at the center of the fibre. However, this is incorrect. In fact, the molecules near the wall of the spinneret orient more than those at the center. This is due to the friction between the spinneret walls and the extruding polymer solution, which causes higher alignment at the surface. Therefore, reason [r] is false.
Step 3: Conclusion.
Since [a] is true but [r] is false, the correct answer is (D).