Classification of ‘Saree’ under CETA, 1985

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....s/ 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 have been received from the members of the trade requesting clarification regarding classification of "Saree". The iss....

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....viding 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 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....

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....ication 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 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 th....