https://www.taxtmi.com/caselaws?id=166129 Raincoats and caps were examined for classification under the Central Excise Tariff, with the majority treating the goods as ready-to-wear apparel or ready-made garments because they were cut, tailored and stitched, sold in standard sizes, and understood in ordinary trade usage as outer coverings. On that basis, Item 22D applied, the residuary Item 68 was rejected, and exemption under the relevant notifications followed, with refund relief allowed subject to limitation. The concurring and dissenting view agreed for raincoats but held caps were not commercially known as ready-made garments and were better treated as headgear, so relief was confined to raincoats. en-us Fri, 18 Mar 1983 00:00:00 +0530 Tue, 26 Aug 2014 15:00:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166129 Raincoats and caps were examined for classification under the Central Excise Tariff, with the majority treating the goods as ready-to-wear apparel or ready-made garments because they were cut, tailored and stitched, sold in standard sizes, and understood in ordinary trade usage as outer coverings. On that basis, Item 22D applied, the residuary Item 68 was rejected, and exemption under the relevant notifications followed, with refund relief allowed subject to limitation. The concurring and dissenting view agreed for raincoats but held caps were not commercially known as ready-made garments and were better treated as headgear, so relief was confined to raincoats. Case-Laws Central Excise Fri, 18 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166129