Classification

[varun arora]

Dear Experts,

Kindly consider the issue, We are exporter of Home Furnishing Made-ups i.e. curtains, cushions, table cover, placemats, napkins etc. and we use to send Factory Stuffed Containers from our factory but we are facing some problem from excise department regarding classification of drawback serial numbers for following items:-

Composition	Item
100% Jute Madeups	CURTAIN
100% Jute Madeups	NAPKIN
100% Jute Madeups	PLACEMAT
100% Jute Madeups	RUNNER
100% Jute Madeups with 100% Polyester Filling	CUSHION
75% Jute 25% Cotton Madeups	CURTAIN
75% Jute 25% Cotton Madeups	NAPKIN
75% Jute 25% Cotton Madeups	PLACEMAT
75% Jute 25% Cotton Madeups	RUNNER
75% Jute 25% Cotton Madeups with 100% Polyester Filling	CUSHION
75% Cotton 25% Jute Madeups	CURTAIN
75% Cotton 25% Jute Madeups	NAPKIN
75% Cotton 25% Jute Madeups	PLACEMAT
75% Cotton 25% Jute Madeups	RUNNER
75% Cotton 25% Jute Madeups with 100% Polyester Filling	CUSHION
Front 100% Jute & Back 100% Cotton Madeups	CURTAIN
Front 100% Jute & Back 100% Cotton Madeups	NAPKIN
Front 100% Jute & Back 100% Cotton Madeups	PLACEMAT
Front 100% Jute & Back 100% Cotton Madeups	RUNNER
55% Jute 45% Polyester Madeups	CURTAIN
55% Jute 45% Polyester Madeups	NAPKIN
55% Jute 45% Polyester Madeups	PLACEMAT
55% Jute 45% Polyester Madeups	RUNNER
55% Jute 45% Polyester Madeups with 100% Polyester Filling	CUSHION
50% Jute 50% Cotton Madeups	CURTAIN
50% Jute 50% Cotton Madeups	NAPKIN
50% Jute 50% Cotton Madeups	PLACEMAT
50% Jute 50% Cotton Madeups	RUNNER
50% Jute 50% Cotton Madeups with 100% Polyester Filling	CUSHION

So kindly check and advice.

[YAGAY andSUN]

AIR Duty Drawback is allowed on four digit tariff heading untill unless specific tariff heading of six/eight digit is mentioned. Please check your products' tariff headings.

AI Summary

Duty drawback classification: rely on four-digit tariff headings unless specific six- or eight-digit subheadings apply. The core advisory: duty drawback is permissible at the four-digit tariff heading level unless a specific six- or eight-digit tariff heading is prescribed for the product; exporters should verify and apply the correct tariff headings for each made-up article to address excise classification and drawback serial number issues.