2015 (4) TMI 379 - AT - Customs

Classification of goods - Classification of leggings - Classification under CTH 6104 as Trousers or under CTH 6115.21 as leggings - Held that - On a plain reading of Heading 6104, we find that it would cover the Women s or Girl s Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers etc. As per Chambers Dictionary 12 th Edition , the word Trousers means garments worn on the lower part of the body with lose tubular for each leg. The word tights means close knit garments, often made of nylon, covering lower part of the body and is worn by women and girls, which is an alternative to Stockings . - The sequence of the description under Heading No.6115 would cover inner garments, namely, tights, stockings, socks and other hosieries. There is no any indication in the Tariff that sub-heading 6115 would cover only the inner garments. Hence in our view, leggings are akin to tights and covered under sub-heading 6115. - Following decision of Meredian Apparels Ltd. Chennai reported in 2011 (6) TMI 573 - GOVERNMENT OF INDIA, MINISTRY OF FINANCE - No reason to interfere with the order of Commissioner (Appeals) - goods imported by the respondent are leggings classifiable under Customs Tariff Heading 6115.21 of the Schedule to the Customs Tariff Act, 1975. - Decided against Revenue.

Summary

Issues:
Classification of imported goods under Customs Tariff Heading 6115 or 6104.

Analysis:
1. The respondent imported goods declared as 'Ladies Leggings' under Customs Tariff Heading 6115 but were assessed as 'Trousers' under CTH 6104 based on the Textile Committee's report. The Commissioner (Appeals) allowed the appeal, classifying the goods as 'leggings.' The Revenue appealed, arguing that 'leggings' are akin to 'Trousers' and should be under 6104, not 6115.

2. The Revenue contended that heading 6115 covers inner garments, while 'leggings' are not inner garments but akin to 'Trousers.' They highlighted that 'tights' fall under inner garments, supporting their argument that 'leggings' should be classified under 6104. The respondent's advocate referenced past export classifications and the Revision Authority's decision supporting the classification under 6115.

3. The Tribunal analyzed the Tariff descriptions of 6104 and 6115, defining 'Trousers' and 'leggings' based on dictionary meanings. They noted the changing fashion trends and the similarities between 'tights' and 'leggings.' The Tribunal concluded that 'leggings' are more akin to 'tights' and fall under sub-heading 6115, not 6104.

4. Referring to a previous Government order regarding a similar case, the Tribunal upheld the Commissioner (Appeals) decision, emphasizing the proper classification of 'leggings' as 'tights' under CTH 6115. The Tribunal found no grounds to interfere with the Commissioner's decision, ultimately rejecting the Revenue's appeal.

This detailed analysis covers the classification dispute between Customs Tariff Headings 6115 and 6104 for imported goods declared as 'Ladies Leggings,' providing a thorough examination of the arguments presented and the legal basis for the final decision.