https://www.taxtmi.com/caselaws?id=173312 A necktie was treated as a clothing accessory on its ordinary meaning and not as a made-up article or readymade garment. The Court held that where a tariff heading uses an exhaustive list introduced by "namely", the residuary phrase cannot be stretched to include articles not covered by that list. It also declined to import meanings from other tariff statutes to enlarge Heading 6203. As competing classifications were reasonably possible, the assessee was entitled to the benefit of doubt, and the disputed goods were directed to be classified under Heading 6201. en-us Tue, 31 Jul 2001 00:00:00 +0530 Sat, 12 Sep 2015 11:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173312 A necktie was treated as a clothing accessory on its ordinary meaning and not as a made-up article or readymade garment. The Court held that where a tariff heading uses an exhaustive list introduced by "namely", the residuary phrase cannot be stretched to include articles not covered by that list. It also declined to import meanings from other tariff statutes to enlarge Heading 6203. As competing classifications were reasonably possible, the assessee was entitled to the benefit of doubt, and the disputed goods were directed to be classified under Heading 6201. Case-Laws Customs Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173312