https://www.taxtmi.com/caselaws?id=1728 Rainwear manufactured from rubberised textile fabric is classifiable by the character of the finished product, not merely by the input material. As the goods were not shown to be made of vulcanised rubber and Chapter 62 governs articles of apparel, Chapter Note 2(a) did not exclude newly manufactured rainwear from that chapter. The tariff scheme, prior authority treating raincoats as apparel, and the relevant exemption notification all supported classification under Heading 6201.00 of Chapter 62 rather than Heading 4015.00 of Chapter 40, with consequential duty reliefs available. en-us Tue, 26 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1728 Rainwear manufactured from rubberised textile fabric is classifiable by the character of the finished product, not merely by the input material. As the goods were not shown to be made of vulcanised rubber and Chapter 62 governs articles of apparel, Chapter Note 2(a) did not exclude newly manufactured rainwear from that chapter. The tariff scheme, prior authority treating raincoats as apparel, and the relevant exemption notification all supported classification under Heading 6201.00 of Chapter 62 rather than Heading 4015.00 of Chapter 40, with consequential duty reliefs available. Case-Laws Central Excise Tue, 26 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1728