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2015 (4) TMI 379 - AT - CustomsClassification of goods - Classification of leggings - Classification under CTH 6104 as "Trousers" or under CTH 6115.21 as "leggings" - Held that:- On a plain reading of Heading 6104, we find that it would cover the Women's or Girl's Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers etc. As per Chambers Dictionary [12 th Edition], the word "Trousers" means garments worn on the lower part of the body with lose tubular for each leg. The word "tights" means close knit garments, often made of nylon, covering lower part of the body and is worn by women and girls, which is an alternative to "Stockings". - The sequence of the description under Heading No.6115 would cover inner garments, namely, tights, stockings, socks and other hosieries. There is no any indication in the Tariff that sub-heading 6115 would cover only the inner garments. Hence in our view, "leggings" are akin to "tights" and covered under sub-heading 6115. - Following decision of Meredian Apparels Ltd. Chennai reported in [2011 (6) TMI 573 - GOVERNMENT OF INDIA, MINISTRY OF FINANCE] - No reason to interfere with the order of Commissioner (Appeals) - goods imported by the respondent are "leggings" classifiable under Customs Tariff Heading 6115.21 of the Schedule to the Customs Tariff Act, 1975. - Decided against Revenue.
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