TMI Blog2017 (10) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... that Chapter 61 covers only “articles of apparel and clothing, accessories knitted or crocheted” and same is clearly specified under Chapter Note 1 to Chapter 61. On the other hand, Chapter 62 covers the same items when not knitted or crocheted. It stands admitted that the disputed goods are made of woven fabric. Consequently, the classification under Chapter 61, as claimed by the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declared as girl tight . The importer declared classification under CTH 61152100 as articles of apparel-knitted or crocheted whereas Department was of the view that the goods were classifiable under CTH 62046990 as gents trousers- knitted or crocheted . To resolve the matter, sample of the items was sent to the Textile Committee for their opinion. In their test report dated 15.6.2013, it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customs department has wrongly finalized the classification under Chapter 62 on the basis of composition of the cloth contained in the imported goods. Composition is not relevant for deciding whether the item is tight or trouser. He finally argued that the right classification for the girls tight is under Chapter 61. 4. Learned DR justified the impugned order. He argued that the classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hetic fibre and viscose. From a perusal of Chapter 61 and 62 of the Customs Tariff, we note that Chapter 61 covers only articles of apparel and clothing, accessories knitted or crocheted and same is clearly specified under Chapter Note 1 to Chapter 61. On the other hand, Chapter 62 covers the same items when not knitted or crocheted. Hence, the classification is required to be decided on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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