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TMI Blog2015 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... for ascertaining the classification of the goods. The Textile Committee reported that the description of the goods is Knitted Ladies Trousers and classified under CTH 6104.69 and 6104.63 depending upon the composition of the material. Accordingly, the Bill of Entry was assessed for duty under CTH 6104 as "Trousers". The respondent filed appeal against the assessment order before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) allowed the appeal and held that the goods imported by the respondent are "leggings" classifiable under Customs Tariff Heading 6115.21 of the Schedule to the Customs Tariff Act, 1975. Revenue filed this appeal before the Tribunal. 2. The learned Authorised Representative on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner (Appeals) and held that "tights" and "leggings" would be classifiable under Heading No.6115 of the drawback schedule reported in 2012 (275) ELT 258 (GOI) . She submits that it is known in the trade that "leggings" are "tights". She reiterates the findings of Commissioner (Appeals). 4. After hearing both sides and on perusal of the records, we find that the respondent declared their imported goods under "Churidar Ladies Leggings (unbranded)". According to the Revenue "leggings" are akin to "Trousers" and covered under Customs Tariff Heading No.6104. On the other hand, the learned Advocate submits that it is known as "tights" and covered under sub-heading 6115 of the Customs Tariff Act. For proper appreciation, the relevant po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horised Representative is that the sub-heading 6115 would cover the inner garments. The sequence of the description under Heading No.6115 would cover inner garments, namely, tights, stockings, socks and other hosieries. She submits that "leggings" is not inner garments, and the girls are wearing along with tops of the upper body. 4.2 Fashion, like technology is changing with time. The trend of fashion cannot last long. In the world of fashion none of the garments have an absolute definition. On perusal of the images for Ladies Leggings from website as placed by the learned Authorised Representative for the Revenue, we find that there are various types of leggings. Some of them are captioned as "The Leggings/Tights", "Sexy Women in Tights" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es that in this case of exports as effected vide Shipping Bill No. 3400 dated 18-4-2009 and 4345 dated 18-5-2009, the factual datas are not under dispute. The case under reference got initiated when at the time of (physical) examination of the goods the export item which was claimed as girls trousers of S.S.No.6104 was found to be not fully normally conforming to the claimed nomenclature/classification. The Original Authorities taking note of Examination Report classified the same as "Leggings" of DBK schedule T.S.S No.640699 allowing DBK @ 1% FOB. Government further notes that on appeal, the Commissioner of Customs, Central Excise and Service Tax (Appeals) after re-consideration of the case matter classified, the export goods into an altog ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e/definitions, Customs Tariff, Schedule, Interpretive Rules and the explanatory notes on the Harmonized System of classification for the above purposes. Government finds the above study of the Commissioner (Appeals) as detailed in para 4 (4.5 to 4.12) of impugned Order-in-Appeal as well reasoned and proper. Government is in full conformity with final view as concluded by the Commissioner (Appeals) that the goods are rightly classified under DBK S.S.T.No.611507-irrespective of the export garment being unisex or not. Government finds no reasons/ground to interfere in the same." 6. In view of the above discussion, we do not find any reason to interfere with the order of Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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