AAR : Rules on classification of 3 piece Salwar/Chudidar Sets supplied under different models

Tamil Nadu AAR observes that, three pieces of fabrics (Top/Bottom/Dupatta) where no stitching has been done and pieces are merely cut into fabrics from bales/than, is merely pieces of fabric despite having embroidery or embellishments; Rules that, in terms of clarification issued by CBIC, such model shall merit classification under Chapters 50 to 55 of Customs Tariff Act, taxable at 5% under Schedule I of Notification I /2017 - Central Tax (Rate); However, states that other m...