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Classification of 'Saree' under CETA, 1985-reg.
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....oners/ 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 'Saree' as to whether the goods described as 'Saree'....
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....f 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 & Service Tax (All) Madam/ Sir, Sub: Classification of 'Saree' under CETA, 1985-reg. Representations h....
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......". 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 the Central Excise Tariff Act, 1985 depending upon the material of the fabrics. Further, even after stitching, embroidery w....
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....ile 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 ambit of chapter 63. 5. In view of above, it is clarified that 'Saree' which has undergone further processing such as embro....