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

Customs - 45/2016 - Dated:- 10-11-2016 - OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI - 400099 F. No. S/3- Misc-147/2016-17/Exp.Ass/ACC Date: 10.11.2016 PUBLIC NOTICE : 45/2016 Sub: . 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 com .....

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jacket and lower part is trouser (pant), short or skirt. Thus the Salwar-Kameez suit or Ghagra-Choli or lehenga-Choli set should not 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 subhe .....

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