Classification of garment sets clarifies 'suit' criteria and limits drawback claims in exports. Guidance states Salwar-Kameez, dupatta sets and Choli-Ghagra/lehenga-choli do not qualify as suits unless Chapter Note 3 criteria-identical shell fabric in construction, colour/shade and composition and the upper being a jacket and lower a trouser/short/skirt-are satisfied; otherwise garments must be classified individually (kameez/kurta as dress, salwar/pyjama as trouser) and analogous treatment applies to knitted headings, with existing export clearance procedures unchanged.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of garment sets clarifies "suit" criteria and limits drawback claims in exports.
Guidance states Salwar-Kameez, dupatta sets and Choli-Ghagra/lehenga-choli do not qualify as suits unless Chapter Note 3 criteria-identical shell fabric in construction, colour/shade and composition and the upper being a jacket and lower a trouser/short/skirt-are satisfied; otherwise garments must be classified individually (kameez/kurta as dress, salwar/pyjama as trouser) and analogous treatment applies to knitted headings, with existing export clearance procedures unchanged.
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