POL CIR NO. 51/(RE-98)/1997-1999 Dated 17-11-1998Subject:- Classification of Handbags and silk garments under DEPB.
Representations have been received that some of the licensing and Customs authorities are not covering handbags under madeups. The issue has been examined and it is clarified that handbags shall be covered under "Madeups" and they may be classified in relevant serial number of the DEPB rate list for product group " Textile " depending upon the material of which they are made.
It is also clarified that all garments made of silk shall be covered under S.No. 74 of product group "Textile" and not under any other serial number related to garments.
This issues with the approval of DGFT.
(Ajay Sahai)
Jt. DGFT
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