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TMI BlogClassification of 'Saree' under CETA, 1985-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... se (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 'Saree' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. /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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rence only; for legal 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 , 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the heading which occurs 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 'Sare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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