Classification of ‘Saree’ under CETA, 1985

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..... sioners/Principal Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise Service Tax (All) Madam/ Sir, Sub: Classification of Saree under CETA, 1985-reg. Representations have been received from the members of the trade requesting clarification regarding classification of Saree . The issue raise .....

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..... ding a more general description . . 3. Saree has been specifically classified under Chapter 50 , 52 and 54 of the Central Excise Tariff Act, 1985 depending upon the material of the fabrics. Further, even after stitching, embroidery work and fixing of falls etc., a saree remains fabrics only as no new item emerges having distinct name, character and use. Stitching of two or more diffe .....

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..... erefore application of Rule 3(a) [refer para 2] would take out Saree outside the ambit of chapter 63. 5. In view of above, it is clarified that Saree which has undergone further processing such as embroidery, stitching of lace and tikki etc. and stitched with two or more kinds of fabrics will be classifiable as Saree under Chapter 50 , 52 and 54 of the Central Excise Tariff Act, 1 .....

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