2017 (10) TMI 520 - AT - Customs

Classification of goods - girls tight - The department was of the view that the correct classification of the item will be as girls trouser and not as girls tight - Held that - From a perusal of Chapter 61 and 62 of the Customs Tariff, it is noted 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 ruled out and the classification under Chapter 62046990 is upheld. Appeal dismissed - decided against appellant.

Summary

Issues:
Classification of imported goods under Chapter 61 or Chapter 62 based on composition and nature of the items.

Analysis:
The appeal was against the classification of readymade garments as "girl tight" under CTH 61152100 by the importer, while the Department argued for classification under CTH 62046990 as "gents trousers." A sample of the items was sent to the Textile Committee, which reported that the goods were made of synthetic fibers, leading to the Department's classification decision. The provisional assessment was finalized by the Assistant Commissioner, and on appeal, the Commissioner (Appeals) approved the classification under Chapter 62.

The appellant contended that the classification under Chapter 62 based on the composition of the cloth was incorrect, emphasizing that composition is irrelevant for determining whether the item is tight or trouser, and argued for classification under Chapter 61. However, the Department justified the classification under Chapter 62, considering not only the composition but also the nature of the goods as woven, as confirmed by the importer.

After hearing both sides and examining the record, the Tribunal noted that the disputed goods were made of woven fabric, leading to the conclusion that the classification under Chapter 61 was not applicable. Chapter 61 covers knitted or crocheted apparel, while Chapter 62 applies to items not knitted or crocheted. Therefore, the classification under Chapter 62046990 was upheld, as the imported item was made of woven fabric, not knitted or crocheted.

Ultimately, the Tribunal found no reason to interfere with the impugned order, which was upheld, and the appeal was rejected. The judgment was pronounced on 05.09.2017 by the Tribunal.