9911796707
TMI Blog2006 (7) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... NTED BY : Shri S.K. Bagaria, Sr. Advocate, for the Appellant. Shri P.K. Das, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The issue involved in both these Applications made for waiver of pre-deposit and staying of recovery being the same, they are being disposed off by this common order after hearing both sides. The applicant/appellant company is manufacturer of 'Rain Wear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is the classification of such rubber-coated fabrics to fall under heading 59.06 disputed. The lower authorities have relied upon the decision of the Tribunal in the case of CCE, Kolkata-II v. Trimurti Water Proof (P) Ltd. reported in 2001 (131) E.L.T. 584 (Tri.-Kol.), by claiming that therein the Tribunal had held that the goods i.e. "Raincoats" - are made up of rubberised fabrics and are meant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;We find that the term - 'Worn Apparel' - includes only single apparel or ready-made garments, i.e. such garments, as are used and could be put to further use as garments. They will not necessarily imply fresh garments unused. If this term - 'Worn Apparel' - is not given the meaning now being arrived at by us, the entire Chapter 62 including all kinds of garments falling thereunder, made from vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der heading 6201.00 at the material time. The heading in competing nature of 4015.00 arrived at by the lower authorities on a perusal, indicates that it is applicable only to an accessory for an article of garments and not an entire garment. Gloves by specific name are included therein. Therefore, Gloves would be entitled to be classified under 4015.00 and not the entire raincoat by itself would g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 62, which would be binding to arrive at a classification under the Central Excises Act; that decision did not consider the argument of Chapter 62 being rendered otiose, in view of the interpretations being given to the term- "Worn Apparel." We are, therefore, of the view that full waiver of the pre-deposit requirement and stay of recovery thereof, should be granted. Both sides are at liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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