Classification of saree: further processing or multi fabric construction does not move it from specific textile headings to made up articles. Sarees that undergo embroidery, lace stitching, tikki application or are stitched from two or more textile materials remain classifiable under the specific saree headings in Chapters 50, 52 or 54 of the Central Excise Tariff Act, 1985 rather than under the more general Chapter 63. Where multiple materials are present, Section XI Note 2(A) directs classification according to the textile material that predominates by weight, or, if none predominates, by the heading occurring last in numerical order among equally applicable headings. Further processing that does not create a new article with distinct name, character and use does not change this classification; individual cases must be decided on their facts.
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 saree: further processing or multi fabric construction does not move it from specific textile headings to made up articles.
Sarees that undergo embroidery, lace stitching, tikki application or are stitched from two or more textile materials remain classifiable under the specific saree headings in Chapters 50, 52 or 54 of the Central Excise Tariff Act, 1985 rather than under the more general Chapter 63. Where multiple materials are present, Section XI Note 2(A) directs classification according to the textile material that predominates by weight, or, if none predominates, by the heading occurring last in numerical order among equally applicable headings. Further processing that does not create a new article with distinct name, character and use does not change this classification; individual cases must be decided on their facts.
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