Accurate product description required in shipping bills to ensure correct classification, valuation and faster export clearance. Exporters and CHAs must provide accurate, specific descriptions in invoices and Shipping Bills-replacing generic schedule wording-with GSM for each fabric type, separate quantity and value declarations for different fabrics (except combined valuation permitted for defined sets), separate declarations for embroidered and non embroidered portions, and relevant RITC/Drawback/DEPB serial numbers for incentive claims; garments require specific item and composition descriptions but not GSM. Assessing officers will verify compliance; AC/DC may accept declared descriptions when genuine difficulties exist.
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Provisions expressly mentioned in the judgment/order text.
Accurate product description required in shipping bills to ensure correct classification, valuation and faster export clearance.
Exporters and CHAs must provide accurate, specific descriptions in invoices and Shipping Bills-replacing generic schedule wording-with GSM for each fabric type, separate quantity and value declarations for different fabrics (except combined valuation permitted for defined sets), separate declarations for embroidered and non embroidered portions, and relevant RITC/Drawback/DEPB serial numbers for incentive claims; garments require specific item and composition descriptions but not GSM. Assessing officers will verify compliance; AC/DC may accept declared descriptions when genuine difficulties exist.
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