Classification of Goods — Model 1 Salwar/ Chudidar sets supplied by the Applicant, Both Top and Bottom not stitched consisting of three pieces of fabrics (Top/ Bottom/ Dupatta) where no stitching has been done and the pieces are merely cut into fabrics from bales/ than, is classifiable as fabric Chapter 50 to 55 depending on the material.

Model 2 Salwar/Chudidar sets supplied by the Applicant, Top semi stitched and bottom not stitched consisting of bottom and dupatta fabrics cut from bales/than and the Top has already been partially cut into shape but requires further cutting and stitching to size, is classifiable as made up articles under Tariff heading 621142/621143/621149 depending on the material.

RMKV Fabrics Private Limited, In Re… [2019] 08 TAXLOK.COM 084 (AAR-Tamil Nadu)