Classification of combination or sets of Salwar-Kameez, dupatta set, Choli Ghagra(set) etc. for the purpose of claiming drawback

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....combination or sets of Salwar-Kameez, dupatta set, Choli Ghagra(set) etc. for the purpose of claiming drawback. It is observed that some exporters / their Customs Brokers are claiming Drawback Sr. No. 620401 for the combination or sets of Salwar-Kameez dupatta set, Choli Ghagra(set) etc. The description of goods defined under Tariff item 620401 is 'Suits (combination comprising of atleast one....

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....r Lehenga/Choli should be classified as an ensemble only It chapter note 3(b) is fully satisfied; otherwise, upper garments is akin to jacket and should be classified under subheading 620402 and lower garments is a skirt classified under subheading 620403. It is observed Exporter /CHA are wrongly claiming Drawback Sr.No. 620301 for the combination or sets of Kurta Pyjama set, Dhoti Kurta set, Pat....