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Classification of ‘Saree’ under CETA, 1985
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....al 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 have been received from the members of the trade requesting clarification regarding classification of "Saree". The issue raised in these representations is whether the goods describ....
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.... 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 work and fixing of falls etc., a "saree" remains fabrics only as no new item emerges having distinct name, character and use. Stitching of two or more different kinds of fabrics also does not take away its classificat....
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....tside the ambit of chapter 63. 5. In view of above, it is clarified that "Saree" which has undergone further processing such as embroidery, stitching of lace and tikki etc. and stitched with two or more kinds of fabrics will be classifiable as "Saree" under Chapter 50, 52 and 54 of the Central Excise Tariff Act, 1985 depending upon the material of the fabrics, and not as made-ups under Chapter 63....