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TMI Blog2011 (6) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... gings” but the appellate authorities inferred the same as tight-fitting stretchy single piece knitted garment more akin to ‘tights’ leggings eligible for DBK under S.S. No. 611507. The applicant has not put forth any new ground in the Revision Application. The grounds taken in Revision Application are same as the ground of appeal before Commissioner (Appeals). goods are rightly classified under DBK S.S. T. No. 611507-irrespective of the export garment being unisex or not. Government finds no reasons/ground to interfere in the same. Government therefore uphold the impugned Order-in-Appeal for being the same as perfectly legal and proper. Revision Application is thus rejected - - - 109/2011-Cus - Dated:- 20-6-2011 - Shri D.P. Singh, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before Commissioner (Appeals) who vide Order-in-Appeal under provision modified for T.S.H. as SH No. 6112990 of TCH for classification and T.I.-611507 of Drawback schedule for Drawback purposes. 4. Being aggrieved by the impugned Order-in-Appeal, the applicant has filed this Revision Application under Section 129DD of Customs Act, 1962 before Central Government on the following main grounds : 4.1 Goods falling under Chapter 6115 are unisex : Chapter 6115 (Page 15-18) consists of Panty hose, tights, stockings, socks and other hosiery. HSN clarify that this heading covers the goods without distinction between those for women or girls and those for men or boys. (Page 41-42) This implies that the goods falling under Chapter 6115 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6115 (Page 15-18). There is no dispute that what we had exported are Girls Trousers. It is clear that the Commissioner (Appeals) also holds this view in his Order in para 4-5 as follows : - (Page 19-40) On observation of the samples sent by the lower authority, it is noticed that it is an elastic hipped tight trouser of size 156 cm/34 that would cover from waist to ankle, made of knitted fabric . Hence as per the observation made by the Commissioner (Appeals), it is beyond any dispute that what we had exported are trousers only. Once the goods are Ladies trousers it is appropriate to classify only under 6104 and not under 6115. From the above it is obvious that our export garments are tight-trousers only. The term trouser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lk shall mean that the content in it of the respective fibre is 85% or more by weight . The said circular clarifies when as item is to be classified as cotton or blend. If the content is 85% or more then such content will determine the drawback rates. Our goods are made out of 96% Cotton with 4% Elasthane. As cotton content is more than 85%, our goods are to be classified as goods made out of Cotton only. In this scenario, the order passed by the Commissioner (Appeals) classifying our goods 611507 incorrect. Hence on this ground also the order passed by the Commissioner (Appeals) deserves to be set aside. Finally the applicant prayed for setting aside the order passed by the Commissioner (Appeals) and allow our goods under DBK sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viz-a-viz actual export item, then there would not have been any controversy. Therefore Government takes up this case matter with the basic objection as being true and substantial i.e. whatever goods were exported were not conforming to normal trousers but were definitely of other particular category which the examining and exporting officer found as Leggings but the appellate authorities inferred the same as tight-fitting stretchy single piece knitted garment more akin to tights leggings eligible for DBK under S.S. No. 611507. The applicant has not put forth any new ground in the Revision Application. The grounds taken in Revision Application are same as the ground of appeal before Commissioner (Appeals). Government notes the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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