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2017 (10) TMI 520 - CESTAT NEW DELHIClassification of goods - girls tight - The department was of the view that the correct classification of the item will be as “girls trouser” and not as “girls tight” - Held that: - From a perusal of Chapter 61 and 62 of the Customs Tariff, it is noted that Chapter 61 covers only “articles of apparel and clothing, accessories knitted or crocheted” and same is clearly specified under Chapter Note 1 to Chapter 61. On the other hand, Chapter 62 covers the same items when not knitted or crocheted. It stands admitted that the disputed goods are made of woven fabric. Consequently, the classification under Chapter 61, as claimed by the appellant is ruled out and the classification under Chapter 62046990 is upheld. Appeal dismissed - decided against appellant.
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