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        Case ID :
        DGFT

        Classification of Handbags and silk garments under DEPB

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        Madeups classification: handbags must be treated as textile madeups; silk garments must be placed under the specified textile serial. Handbags composed of textile materials are to be classified as madeups and placed in the relevant DEPB rate-list serial for the product group 'Textile' according to their material; all garments made of silk must be classified under S.No. 74 of the 'Textile' product group and not under other garment serial numbers.
                          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.

                                Madeups classification: handbags must be treated as textile madeups; silk garments must be placed under the specified textile serial.

                                Handbags composed of textile materials are to be classified as madeups and placed in the relevant DEPB rate-list serial for the product group "Textile" according to their material; all garments made of silk must be classified under S.No. 74 of the "Textile" product group and not under other garment serial numbers.


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