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TMI Blog1983 (3) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff and were thus exempt from duty by virtue of Notification No. 95/71, dated 29-5-1971, replaced by Notification No. 86/76 issued on 16-3-1976. The party pleaded that the Excise authorities had wrongly classified these items under Tariff Item 68 of the Central Excise Tariff from 1-3-1975 which was the date with effect from which this residuary item was introduced in the Central Excise Tariff. They further pleaded that the goods were, for all intents and purposes, ready-made garments and were being so treated by the Ministry of Foreign Trade inasmuch as the Textiles Committee of the Government of India had been conducting inspection of these goods through its officers with reference to the Inspection Regulations for ready-made garments prescribed by the said Ministry and that these goods were commercially also known as ready-made garments and that the Tariff Entry 68 was being erroneously applied to these goods. 4. This representation was considered, in the first instance, by the Assistant Collector of Central Excise, who declined to accept the contentions raised by the party and holding that although these goods technically could be described as ready to wear apparel they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cs, duty paid under T.I. 19 and that these were nothing but ready-made garments falling under Item 22D of the Central Excise Tariff and exempt under Notification No. 95/71- C.E., dated 29-5-1971 and thereafter by Notification No. 86/76-C.|E., dated 16-3-1976. It was pleaded that when leather garments, boiler, suits, frocks, dressing gowns, etc. had already been classified under Item 22D, there is no reason why raincoats and caps should not be so considered, and they assailed the finding of the Appellate Collector to the effect that these raincoats and caps are being used only against protection from rain, snow and wind and do not form part of personal decoration and ordinary dress and for that reason could not be considered as apparel . The appellant also explained in the grounds of appeal the circumstances under which they had not obtained the licence for manufacture of these items by referring to the provisions of Rule 174-A of the Central Excise Rules and Notification No. 218/72-C.E., dated 2-12-1972, as modified by Notification No. 31/76-C.E., dated 28-2-1976 and further by Notification No. 188/76-C.E., dated 12-6-1976 which exempted the manufacturers of ready-made garments, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... market in different sizes so that they can be made use of according to specific requirement of the buyer without any further changes. According to Webster dictionary, the word ready to wear mans some thing ready-made and similarly, the term clothing which is another word for dress, has been defined in the said dictionary, to include article of outer cover, such as a coat, etc. It is thus clear, having recourse to the meaning given to this term ready to wear garments by such a standard dictionary, such as Webster, that any garment fulfilling the purpose of outer covering would fall within the category of ready-made garments . We further find, on a reference to Customs Cooperation Council Nomenclature (Explanatory Notes) that under the heading garments as contained in Chapter 61 (Volume II), both with reference to men and boys wear as well as women and girls that raincoats and `caps have been enumerated, inter alia, as items constituting garments. These Notes, no doubt, have no direct bearing in deciding issue of the central excise but have definite evidentiary value as regard to the common usages and nomenclature given to a particular item in trade parlance, and they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Item 22D of the CET Schedule reads as follows : - 22D. Articles of ready-to-wear apparel (known commercially as ready-made garments) including under garments and body-supporting garments but excluding articles of hosiery, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power . It is clear that for an article of ready-to-wear apparel to come within the ambit of this item it should be one which is known commercially as ready-made garments . Caps are not commercially known in trade parlance as ready-made garments is shown by the fact that in the Customs Cooperation Council Nomenclature, which is an internationally recognised tariff and trade nomenclature, caps are not classified along with articles of apparel . Further, garment according to Webster s dictionary, means any article of clothing; outside covering . Caps do not fit in with this description. I would, therefore, consider that caps are not covered by Item No. 22D of the CET. From the date Item No. 68 was inserted in the CET Schedule, namely, 1st March, 1975, caps would correctly fall within that residuary item. 15. In the result, I allow the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garments as they are never made according to the size of any individual but are always sold in standard sizes. There is no blanket entry in B.T.N., such as, Ready-to-wear apparel or ready-made garments . Chapter 60 refers to `knitted and crocheted garments; Chapter 61 refers to `articles of apparel and clothing accessories of textile fabrics ; Chapter 62 covers `other made up textile articles ; Chapter 63 covers `old clothing and other textile articles ; Chapter 64 refers to footwear etc. while Chapter 65 refers to headgear and parts thereof. From the above it is clear that various types of garments have been classified in different chapters of B.T.N. but that is surely not the position with Central Excise Tariff entry 22D which partakes all types of garments provided they are commercially known as ready-made garments ; it is further noteworthy that as per Explanatory Note to Chapter 61, overcoats, great coats, duffel coats (with or without hoods*) are covered under Heading 61.01 and such hoods are not separately covered under Chapter 65 of B.T.N. as headwear. The raincoat caps in the instant case are nothing but hoods and not headwear even for the purposes of B.T.N. The ..... 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