Rubberised rainwear classification turns on tariff notes and is treated as vulcanised rubber apparel, not Chapter 62 apparel.

Rain coats and rain suits made of rubberised fabric were analysed under the tariff notes to Chapters 40, 62 and Section XI. Note 1 of Section XI excludes rubber-impregnated, coated or laminated textiles and articles thereof from Section XI, while Note 2 of Chapter 62 excludes only worn clothing in the sense of articles put on or worn, not decayed goods. On that basis, rubberised rainwear meant for wearing was treated as articles of apparel and clothing accessories of vulcanised rubber under Sub-heading 4015.00, rather than apparel under Sub-heading 6201.00.

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Issues: Whether rain coats and rain suits made of rubberised fabric were classifiable under Sub-heading 6201.00 as articles of apparel or under Sub-heading 4015.00 as articles of apparel and clothing accessories of vulcanised rubber; and whether Note 1 of Section XI and Note 2 of Chapter 62 excluded the goods from Chapter 62.

Analysis: Note 1 of Section XI excludes woven, knitted or crocheted fabrics, felt or non-wovens impregnated, coated, covered or laminated with rubber, and articles thereof, of Chapter 40, from Section XI. Note 2 of Chapter 62 excludes worn clothing or other worn articles. The expression "worn" was understood in the sense of being put on or worn, not as decayed or deteriorated. On that basis, rain coats and rain suits were treated as wearing articles falling outside Chapter 62. Since the goods were made of rubberised fabrics and were meant for wearing, they answered the description of articles of apparel and clothing accessories of vulcanised rubber under Sub-heading 4015.00.

Conclusion: The goods were correctly classifiable under Sub-heading 4015.00 and not under Sub-heading 6201.00, and the assessee's classification under Chapter 62 was rejected.

Final Conclusion: The classification dispute was resolved in favour of the Revenue, and the order of the Commissioner (Appeals) was set aside.

Ratio Decidendi: Rubberised wearing articles, when excluded from Chapter 62 by the relevant tariff notes, are classifiable under the specific heading for articles of vulcanised rubber rather than as apparel under Chapter 62.

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