https://www.taxtmi.com/caselaws?id=91648 Leather waist belts made wholly of leather are not classifiable under Chapter 62 because Chapter Note 1 limits that chapter to made-up articles of textile fabrics. As the belts were not textile-based, they could not be treated as clothing accessories under Chapter 62. The correct classification lies outside Chapter 62 and within Chapter 42 as articles of leather, and the departmental classification was upheld. en-us Thu, 16 Jul 1998 00:00:00 +0530 Wed, 19 Oct 2011 18:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91648 Leather waist belts made wholly of leather are not classifiable under Chapter 62 because Chapter Note 1 limits that chapter to made-up articles of textile fabrics. As the belts were not textile-based, they could not be treated as clothing accessories under Chapter 62. The correct classification lies outside Chapter 62 and within Chapter 42 as articles of leather, and the departmental classification was upheld. Case-Laws Central Excise Thu, 16 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91648