Practical Accounts And Taxation
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There was import of 'girl tight' (a readymade garment) by the assessee and classified it under Customs Tariff Heading No. 6115 21 00 as ‘Other pantyhose and tights of synthetic fibres’ as the department held that such item was classified under Heading No. 6204 69 90 as ‘Women’s or girls trousers’. The assessee filed an appeal before the Commissioner (Appeals) who allowed the appeal in favour of revenue and again, the assessee filed an appeal in the Tribunal.
The Tribunal held that Chapter No. 61 covered only 'articles of apparel and clothing, accessories knitted or crocheted' and Chapter No. 62 covered the same items when not knitted or crocheted. As the disputed item was made of woven fabric. Hence, such items were classified under Chapter Heading No. 6204 69 90 as 'Women's or girls trousers'.
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