Classification of combination or sets of Salwar-Kameez, dupatta set, Choli Ghagra(set) etc. for the purpose of claiming drawback - Customs - 45/2016

OFFICE OF THE COMMISSIONER OF CUSTOMS ( EXPORT ) A I R CARGO COMPLE X , SAHAR , ANDHE RI ( E A S T) , MUMBAI - 40 0 0 99 F . No . S/3 - Misc -1 47/2016 - 17/Exp . Ass/ACC Da t e : 10.11.2016 PUBL I C NOTICE : 45/2016 Sub : Cl assi fi c a tion o f c o mbination or s ets of Sa l w ar-K ameez , dupat ta set , Choli Gha g r a(set) etc . fo r t he purpose o f cla im i n g draw ba ck . 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 trouser and oner jacket)'. The chapter Note 3 appended to Chapter 62 of CTA'75 defines 'suit' as a set of garments composed of two or three pieces, made from identical fabric. In case of suits and ensembles, the shell fabric of the upper garment and the lower garment should be Identical in terms of (a) construction (b) colour and shade of the fabric (c) composition. The suit covers upper and lower part of the body. The upper part is called suit coat or suit jacket and lower part is trouser (pant), short or skirt. Thus the Salwar-Kameez suit or Ghagra-Choli or lehenga-Choli set should not be classified as a suit. Kameez should be classified as dress under sub-residual heading 620403 and Salwar should be classified as trouser under subheading 620403. Similarly Ghagra/Choli or 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, Pathani suit, Sherwani set etc. The description of goods defined under Tariff item 620301 is 'Suits (combination comprising of atleast one trouser and one jacket)'. The chapter Note 3 defines 'suit' as a set of garments composed of two or three pieces, made from identical fabric. In case of suits and ensembles the shell fabric of the upper garment and the lower garmen.t should be identical interms of (a) construction (b) colour and shade of the fabric (c) composition. The suit covers upper and lower part of the body. The upper part is called suit coat or suit jacket and lower part is trouser (pant), short or. Thus the Kurta Pyjama set, Dhoti Kurta set, Pathani suit, Sherwani set should not be classified as a suit or an ensemble. Kurta should be classified as dress under sub-heading 6205 and Pyjama should be classified as trouser under subheading 620303. The explanation of the heading 620301 and 620401 applies Mutatis Mutandis to the articles of the heading 610301 and 610401. All the existing procedure for clearance of export goods from the port of export. as prescribed by the Board from time to time would apply. Difficulties if any, faced in' implementing the above instruction may 'please be brought to the notice of the undersigned immediately. ( A N I L KUMAR GU PT A) C OMMISS I O NER OF C U S T O MS ( I V ) ACC, SA H A R, M U M B AI