Exemption for garments made for personal use requires factual verification before benefit can be granted

Exemption for apparel manufactured for personal use applied only where the goods were not intended for sale, so entitlement depended on verification of the factual position for each clearance. As the adjudication stage had not undertaken that verification, remand was considered necessary to examine whether the garments were in fact made for individual customers' personal use. The remand for factual verification was upheld and the appeal failed.

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Issues: Whether the remand ordered for verification of the factual position relating to garments claimed as being manufactured for individual personal use under the exemption notification was justified.

Analysis: The exemption was available only where the articles of apparel or clothing were manufactured or got manufactured for personal use and not intended for sale. The entitlement to the benefit therefore depended upon verification of the factual position that the clearances for which exemption was claimed were in fact for individual customers for their personal use. Since that verification had not been undertaken at the adjudication stage, the direction to re-examine the facts was treated as necessary for proper application of the notification.

Conclusion: The remand for verification was upheld and the appeal failed.

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