Exported goods classified as "Leggings" instead of "Girls Trousers" under DBK schedule 640699 rejected

The Revision Application challenging the classification of exported goods as "Leggings" under DBK schedule 640699 instead of "Girls Trousers" under schedule 6104 was rejected. Despite arguments regarding the specific sex of the goods and their composition, the Government upheld the classification under DBK S.S. T. No. 611507 as determined by the Commissioner (Appeals). The applicant's contentions were not accepted, and the Order-in-Appeal was deemed legally sound and appropriate.

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Issues:
Classification of exported goods under DBK schedule, Distinction between different tariff schedules, Content of exported goods for classification.

Classification of exported goods under DBK schedule:
The Revision Application was filed against the Order-in-Appeal, challenging the classification of exported goods as "Leggings" under DBK schedule 640699 instead of "Girls Trousers" under schedule 6104. The applicant argued that the goods were specific to a particular sex and should be classified as unisex under Chapter 6115. They contended that the garments exported were "trousers" made of 96% Cotton and 4% Elasthane, falling under the category of goods made out of "Cotton" according to the recent Drawback Schedule. The applicant sought to set aside the Order-in-Appeal and have their goods classified under DBK schedule 6104 01 01.

Distinction between different tariff schedules:
The applicant further argued that there is a clear distinction between tariff schedules 6103, 6104, and 6115. They emphasized that the goods exported were Girls' Trousers, which should be classified under 6104. The Commissioner (Appeals) acknowledged this view based on the observation of the samples provided. The applicant contended that even though the garments were tight-fitting trousers, they should still be classified as "trousers" under 6104 and not under 6115. The applicant provided detailed references from the Harmonized System of Nomenclature (HSN) to support their argument.

Content of exported goods for classification:
The applicant highlighted that the exported goods were made of 96% Cotton and 4% Elasthane, meeting the criteria for classification under DBK schedule 6104 01 01 as goods made of "Cotton." They referenced a circular clarifying the classification of items based on fiber content, stating that goods with 85% or more Cotton should be classified as such. The applicant argued that the Order-in-Appeal classifying their goods under 611507 was incorrect. Despite the arguments presented by the applicant, the Government upheld the Order-in-Appeal, stating that the goods were rightly classified under DBK S.S. T. No. 611507, as determined by the Commissioner (Appeals).

In conclusion, the Revision Application was rejected for lacking merit, and the Government upheld the Order-in-Appeal as legally sound and appropriate based on the detailed examination and reasoning provided by the Commissioner (Appeals).

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