2005 (2) TMI 584

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..... g, Vice-President]. Heard both sides. 2. The appellants filed this appeal against the order-in-appeal whereby the benefit of Notification No. 6/2002-C.E., was disallowed in respect of the Socks manufactured by the appellants. 3. The contention of the appellants is that Notification provides nil rate of duty in respect of clothing accessories including handkerchiefs, scarves, mufflers, ma .....

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..... s so included with the prefix including would be of the type about which there could be some and the contention is that the items mentioned after or including is not exhaustive and Socks are also covered under the clothing accessories. Therefore, the appellants are entitled for the benefit of Notification. The contention of the Revenue is that sub-heading No. 6102.00 of the Tariff provides cloth .....

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..... ravats, knitted or crocheted 6. The Notification at Sl. No. 153 provides exemption to certain clothing accessories. The relevant portion of the same is reproduced below :- Clothing accessories, including handkerchief, gloves, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, cravats, mittens and mitts. 7. From the reading of the Notification, we find that it covers only clothin .....

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