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of <h1>Leggings Classified Under CTH 6115 Like Tights, Says CESTAT; Differentiated from Trousers Based on Trade Use.</h1> The Central Board of Excise and Customs has examined the classification of leggings following discussions during the Conference of Chief Commissioners of Customs and Director Generals. It was determined that leggings should be classified under CTH 6115, similar to tights, as per a ruling by the CESTAT in a case involving the Commissioners of Customs, Tuticorin, and Go Fashions (I) Pvt. Ltd. The decision is based on the characteristics of leggings, which differ from trousers, and the interchangeable use of leggings and tights in trade parlance. This classification applies to knitted or crocheted leggings.
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