TaxTMI 
TaxTMI 
Classification of Dhoti/Sarees, as Fabric under Chapter 52/54/55 or as made-up articles under Chapter 63 - regarding
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....t demarcated place and so far were being classified as fabric under Chapter 52/54/55, have now to be classified as made-up articles under Chapter 63. 2. The matter has been examined in the Board. It is observed that while discussing the facts of the JCT case, CEGAT has observed that it is clear from the facts on record that to demarcate the individual pieces along the selvedge, there were five lines consisting of extra threads contributing greater thickness to cloth along these lines with the, outermost line running at the edge. The adjudicating authority has noted as under :- "The purpose of these lines obviously is to provide a substitute for them i.e. protect unravelling of yarn to prevent fraying of the edges. The ends of the fabrics....
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....en covered by this list. The industry has particularly highlighted the difference in construction of Dhoti/Sarees & Bedspreads/Chaddars, the differences in cloth end uses, and how Dhotis/Sarees in the Indian context used as an apparel by general masses are essentially of the nature of fabrics. 5. Directorate General of Foreign Trade had examined the classification of dhotis and sarees in textile group under DEPB Scheme and has clarified under the policy circular No. 9 (RE-99)/99-2000 dt. 27.05.99 that un-hammed and/or unstitched dhotis and sarees are classifiable as fabrics. 6. Board has also taken note of the fact that prior to 1986, the cotton dhotis and sarees were being classified alongwith fabrics only under the then Tariff Item 19....