Classification of raincoats and caps as ready-made garments upheld under excise tariff entry

Raincoats and caps were treated as articles of ready-to-wear apparel, commercially understood as ready-made garments, for classification under Item 22D of the Central Excise Tariff. The Tribunal's classification was accepted because it adopted a reasonable approach on the material before it, and the classification was found to be properly made on that record. The result was that the classification under Item 22D was upheld and no interference was called for.

---

---

Issues: Classification of raincoats and caps under Item 22D of the Central Excise Tariff as articles of ready to wear apparel known commercially as ready-made garments.

Analysis: The Tribunal had accepted the assessee's classification of the goods under Item 22D. The Court found that the Tribunal had adopted a reasonable approach in treating raincoats and caps as articles of ready to wear apparel. The absence of interference was also supported by the view that the classification was properly made on the material before the Tribunal.

Conclusion: The classification under Item 22D was upheld and no interference was called for.

---