Woven fabrics of manmade textile materials (heading 5407). The Customs Tariff has saree lines inside 5407, such as 5407 52 40 (polyester sarees) and 5407 41 14 (nylon sarees).
Conditions (3)
- Georgette, chiffon, crepe and satin are weaves and finishes. They do not change the heading: the yarn does.
- Fabric woven from spun polyester (staple fibre) falls in 5512–5515, also at 5%.
- Businesses above ₹5 crore turnover must show 6 digits on invoices; up to ₹5 crore, 4 digits are enough on B2B invoices.