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

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..... 17/Exp . Ass/ACC Da t e : 10.11.2016 PUBL I C NOTICE : 45/2016 Sub : Cl assi fi c a tion o f c o mbination or s ets of Sa l w ar-K ameez , dupat ta set , Choli Gha g r a(set) etc . fo r t he purpose o f cla im i n g draw ba ck . It is observed that some exporters / their Customs Brokers are claiming Drawback Sr. No. 620401 .....

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..... ot be classified as a suit. Kameez should be classified as dress under sub-residual heading 620403 and Salwar should be classified as trouser under subheading 620403. Similarly Ghagra/Choli 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 .....

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..... user (pant), short or. Thus the Kurta Pyjama set, Dhoti Kurta set, Pathani suit, Sherwani set should not be classified as a suit or an ensemble. Kurta should be classified as dress under sub-heading 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. .....

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