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LEGGINGS TIGHTS?

Customs - Import - Export - SEZ - By: - Mr.M. GOVINDARAJAN - Dated:- 21-4-2015 - Fashions like technology are changing with time. Especially the fashions in the dress of ladies are changing often with color, models and mode of wearing. But the trend of any fashion cannot last long. In the world of fashion none of the garments have an absolute definition. In this article for the purpose of central excise classification the garment leggings is taken. There are various types of leggings. In re Mer .....

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ity. The Revisional Authority noted that 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 TSS No. 640999 allowing DBK @ 1% FOB. The Revisional Authority further noted that the Commissioner (A .....

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to the lower authorities. The appellate Commissioner had not only considered the physical form of the sample but all the nomenclature/definitions, Customs tariff, schedule, interpretative rules and the explanatory notes on the Harmonized System of classification for the above purposes. The Revisional Authority was in full conformity with final view as concluded by the Commissioner (Appeals) that the leggings are rightly classified under DBK SST No. 611507 irrespective of the export garment bein .....

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and 6104.63 depending upon the composition of the material. Therefore the Assessing Authority assessed the Bill of Entry under CTH 6104 as Trousers . The respondent filed appeal before Commissioner (Appeals) against the order of Assessing Authority. The Commissioner (Appeals) allowed the appeal filed by the respondent. The Commissioner (Appeals) held that the goods imported by the respondent are leggings classifiable under CTH 6115.21 of the Schedule to the Customs Tariff Act, 1975. The Revenue .....

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s ; The tariff classification that tights are inner garments;tive to ' Heading 6104 covers the outer garments include over coats, suits and churidars etc., and then garments come under CTH 6115; It is known to the trade the leggings are not inner garments; The respondents are selling the leggings akin to churidar in their own brand name.; Sub heading 6115 would cover only inner garments which are tights, stockings, socks and other hosieries; The leggings is not inner garments and the g .....

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