Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Circular Clarifies: Unhemmed, Unstitched Dhotis and Sarees Classified as Fabrics Under Chapters 52/54/55, Not Made-Up Articles.</h1> The circular addresses the classification of dhotis and sarees, debating whether they should be considered fabrics under Chapters 52/54/55 or made-up articles under Chapter 63 of the Central Excise Tariff. The Board concludes that unhemmed and unstitched dhotis and sarees, woven in running lengths without additional threads for thickness or edges to prevent fraying, should remain classified as fabrics. This decision aligns with historical practices and industry standards, despite differing opinions from past tribunal judgments. The circular instructs field formations to adhere to these guidelines for resolving disputes and maintaining consistency in classification.
TaxTMI 
TaxTMI 
