Classification of combination or sets of Salwar-Kameez, dupatta set, Choli Ghagra(set) etc. for the purpose of claiming drawback

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... combination or sets of Salwar-Kameez, dupatta set, Choli Ghagra(set) etc. for the purpose of claiming drawback. It is observed that some exporters / their Customs Brokers are claiming Drawback Sr. No. 620401 for the combination or sets of Salwar-Kameez dupatta set, Choli Ghagra(set) etc. The description of goods defined under Tariff item 620401 is 'Suits (combination comprising of atleast on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or Lehenga/Choli should be classified as an ensemble only It chapter note 3(b) is fully satisfied; otherwise, upper garments is akin to jacket and should be classified under subheading 620402 and lower garments is a skirt classified under subheading 620403. It is observed Exporter /CHA are wrongly claiming Drawback Sr.No. 620301 for the combination or sets of Kurta Pyjama set, Dhoti Kurta set, Pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eading 6205 and Pyjama should be classified as trouser under subheading 620303. The explanation of the heading 620301 and 620401 applies Mutatis Mutandis to the articles of the heading 610301 and 610401. All the existing procedure for clearance of export goods from the port of export. as prescribed by the Board from time to time would apply. Difficulties if any, faced in' implementing the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X