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of <h1>Clarification on Saree Classification Under Central Excise Tariff Act: Processed Sarees Remain Under Chapters 50, 52, or 54.</h1> The circular addresses the classification of 'Saree' under the Central Excise Tariff Act, 1985, following requests for clarification from the trade sector. It examines whether sarees that have undergone additional processing, such as embroidery or stitching with multiple fabrics, should be classified under Chapters 50, 52, or 54, or as made-ups under Chapter 63. The conclusion is that sarees, even after further processing, remain classified under Chapters 50, 52, or 54 based on the predominant material, as they do not form a new item with a distinct identity. Difficulties in implementing this classification should be reported to the Board.
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