https://www.taxtmi.com/caselaws?id=118423 Fresh raincoats made from rubberised textile fabrics were treated as classifiable under Chapter 62, not as "worn apparel" or as an accessory under Heading 4015.00, because "worn apparel" was construed to mean used second-hand garments and not unused goods. The Tribunal noted that the competing heading was not apt for an entire raincoat and that the relied-on precedent had not considered the HSN notes relevant to raincoats under Chapter 62. On the materials before it, the appellants established a strong prima facie case, and complete waiver of pre-deposit with stay of recovery was granted. en-us Fri, 07 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 15:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118423 Fresh raincoats made from rubberised textile fabrics were treated as classifiable under Chapter 62, not as "worn apparel" or as an accessory under Heading 4015.00, because "worn apparel" was construed to mean used second-hand garments and not unused goods. The Tribunal noted that the competing heading was not apt for an entire raincoat and that the relied-on precedent had not considered the HSN notes relevant to raincoats under Chapter 62. On the materials before it, the appellants established a strong prima facie case, and complete waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118423