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of <h1>Customs Directive: Correct Classification of Traditional Indian Garments for Drawback Claims; Avoid Misclassifying as Suits.</h1> The circular from the Commissioner of Customs (Export) at the Air Cargo Complex, Mumbai, addresses the incorrect classification of traditional Indian garment sets for drawback claims. It clarifies that Salwar-Kameez, dupatta sets, Choli Ghagra, and similar outfits should not be classified as suits under Tariff items 620401 or 620301, as these require garments made from identical fabric covering both upper and lower body parts. Instead, these garments should be classified under different subheadings based on their components. Exporters and Customs Brokers are advised to adhere to correct classifications, and any difficulties in implementing these instructions should be reported to the Commissioner.
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