Classification of 'Saree' under CETA, 1985-reg.

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.... of Central Excise (All), The Principal Chief Commissioners/ Chief Commissioners of Central Excise and Service Tax (All), The Director General, DGCEI, Members/ Representatives of the Trade. Sub: Classification of 'Saree' under CETA, 1985-reg. Madam/ Sir, Representations have been received from the members of the trade requesting clarification regarding classification of &....

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....  /2017-CX F. No. 116/31/2016-CX.3 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the Feb., 2017 To The Principal Chief Commissioners/ Chief Commissioners/Principal Commissioners of Central Excise (All) The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners of Central Excise....

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....egal purposes, classification shall be determined according to terms of the headings and any relative Section or Chapter Notes. ..". Further, as per Rule 3(a) of the said Rule "The heading which provides the most specific description shall be preferred to headings providing a more general description..." 3.  'Saree' has been specifically classified under Chapter 50, 52 and 54 of th....

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....curs last in numerical order among those which equally merit consideration. 4.  Chapter 63 covers 'Other made up textile articles; sets; worn clothing and worn textile articles; rags' which is a more general description. 'Saree' is not specifically classified in this chapter and therefore application of Rule 3(a) [refer para 2] would take out 'Saree' outside the amb....