TMI Blog2013 (7) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... 81/2006 - Rule 3(a) states that the heading which provides most specific description, is to be preferred to heading providing a more general description – revision decided against the assessee - F. No. 373/23/DBK/2011-RA - 318/2012-Cus - Dated:- 4-8-2012 - Shri D.P. Singh, J. Shri G. Derrick Sam, Advocate, for the Assessee. ORDER This revision application is filed by the applicant M/s. Ginger, Tirupur against the order-in-appeal No. 664/2010, dated 21-12-2010 passed by Commissioner of Customs (Appeals), Chennai with respect to order-in-original No. 115/2008, dated 29-2-2008 passed by Assistant Commissioner of Customs, (DBK-ACC), Chennai. 2. Brief facts of this case are that the applicants exported 95% cotton 5% Licra knitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mufflers, mantillas, veils and the like. It is clear from this note that head coverings are covered under 61.17. Any head covering other than hat and ornamental band for the head being a clothing accessory is rightly classifiable under Heading 61.17. 4.3 The baby s cap are not hair nets so as to get excluded from Chapter 61. It is submitted that baby s cap are accessories like gloves, leg coverings, bips, which are used to protect the part of the body not covered by the garments. 5. Personal hearing was fixed in this case on 20-4-2012 and 2-7-2012. Shri G. Derrick Sam, Advocate appeared for hearing on behalf of the applicant who reiterated the grounds of revision application. 6. Government has carefully gone through the relevant cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealized that their export products, the baby caps are classifiable under Sr. No. 611107A attracting drawback @12% and therefore he sought amendment in shipping bill which was denied by original authority. Government notes that Sr. No. 6505A covers headgears and parts thereof. The headgears which are made of asbestos or doll hats, other toys or carnival articles of Chapter 95 and which are worn are specifically excluded under Sr. No. 65. HSN Explanatory notes states that knitted or crocheted headgears are excluded from the purview of Sr. No. 6111. Further, Note I(O) to Section XI Categorically excludes hair nets or other headgears or parts thereof from its ambit and hence impugned goods cannot be classified under Sr. Nos. 50 to 63. The Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X
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