Tariff classification of fresh raincoats under Chapter 62 confirmed, with "worn apparel" confined to used garments and stay granted.

Fresh raincoats made from rubberised textile fabrics were treated as classifiable under Chapter 62, not as "worn apparel" or as an accessory under Heading 4015.00, because "worn apparel" was construed to mean used second-hand garments and not unused goods. The Tribunal noted that the competing heading was not apt for an entire raincoat and that the relied-on precedent had not considered the HSN notes relevant to raincoats under Chapter 62. On the materials before it, the appellants established a strong prima facie case, and complete waiver of pre-deposit with stay of recovery was granted.

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Issues: Whether raincoats made out of rubberised textile fabrics were prima facie classifiable under Heading 6201.00 rather than Heading 4015.00, and whether the appellants had made out a case for complete waiver of pre-deposit and stay of recovery.

Analysis: The expression "worn apparel" was held to mean used second-hand garments and not fresh unused garments. On that construction, a fresh raincoat, even if made from rubberised textile fabrics, would remain classifiable under Chapter 62 and not under Chapter 61 or as an accessory under Heading 4015.00. The order also noted that the competing heading was not apt for an entire raincoat and that the earlier relied-upon decision did not consider the HSN notes governing raincoats under Chapter 62. On the materials before the Tribunal, the appellants were found to have a strong prima facie case.

Conclusion: The raincoats were prima facie held classifiable under Heading 6201.00, and complete waiver of pre-deposit with stay of recovery was granted.

Ratio Decidendi: For tariff classification, "worn apparel" refers to used garments, while fresh raincoats made from rubberised textile fabrics remain classifiable under Chapter 62 and are not covered by Heading 4015.00 as an accessory.

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