Note:

The product covers one piece of garment for the female covering the top of the body and extending from somewhere from the mid-thigh to feet. It is appropriate to wear without other garments and its lower end encloses both the legs in a single “ tube” (rather than two, as trousers do).

In case of blended Textiles, if the fibre content of one type is more than 95%, the DEPB rate of the blended item would be the same as that of the particular fibre. However if no fibre constitutes 95% or more of the blend, the DEPB rate would be the lowest amongst the different fibres ignoring those with less than 5% in the blend. DEPB rates would not be denied to composite items provided the value of the extra material is upto 5% of the total value and a DEPB rate exists for the fibre comprising a value of 95% or more of the composite.”

(In above Note a second para has been added vide PN. No. 37(RE-01), Dt. 17/9/2001)
 

Wherever a value cap has been imposed against a DEPB entry under the Textiles Product Group, the description of the said entry shall be deemed to include those with embroidery and/or with metallised yarn.

(Above bold Note has been added vide PN.No. 43(RE-01), DT. 19/10/2001.)