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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 .....

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prising of atleast one trouser and oner jacket)'. The chapter Note 3 appended to Chapter 62 of CTA'75 defines 'suit' as a set of garments composed of two or three pieces, made from identical fabric. In case of suits and ensembles, the .....

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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 .....

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ading 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, Pathani suit, Sherwani set etc. .....

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ntical fabric. In case of suits and ensembles the shell fabric of the upper garment and the lower garmen.t should be identical interms of (a) construction (b) colour and shade of the fabric (c) composition. The suit covers upper and lower part of the .....

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