TMI Blog2015 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 6115 would cover inner garments. But the impugned goods are not inner garments and, therefore, it would be classifiable under Heading 6104 which is similar to Trousers . She submits that the Commissioner (Appeals) passed the order without considering the Leggings are used as Trousers . She also drew the attention of the Bench to the Tariff classification that tights are inner garments. She further submits that Heading 6104 covers the outer garments include over coats, suits and churidars etc., and then inner garments come under CTH 6115. She submits that it is known to the trade that leggings are not inner garments. The respondents are selling the leggings, akin to churidar in their own brand name. 3. On the other hand, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6104 Women's or girl's suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted 6104 69 90 Other 6115 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins and footwear without applied soles, knitted or crocheted) 6115 21 Other panty hose and tights 4.1 On a plain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere are various types of leggings. Some of them are captioned as The Leggings/Tights , Sexy Women in Tights etc. There is no delicate difference between 'tights' and 'leggings'. Tights are thin, semi-transparent piece of clothing often worn under dresses, skirts or shorts. Tights are generally thinner compared to leggings. Leggings looks similar to tights, but it is thicker mostly opaque. Some are used for jogging, aerobics, yoga and other exercise. But, trousers are an item of clothing worn on the lower part of the body, covering both legs separately. Trousers are worn at the hips or waist and may be held up by their own fastenings, a belt or suspenders (braces). 4.3 On a plain reading of the Tariff description, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise and Service Tax (Appeals) after re-consideration of the case matter classified, the export goods into an altogether new Tariff item - No.611507 of DBK schedule. 8. On perusal of grounds of this Revision Application as made out by the applicant herein. Government notes that whatever the applicant Exporter is interpreting and explaining in all his above grounds is all based on his basic assumption that whatever has been written/declared in shipping bill is 100% correct. Had it been the case viz-a-viz actual export item, then there would not have been any controversy. Therefore Government takes up this case matter with the basic objection as being true and substantial i.e. whatever goods were exported were not conforming to normal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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