https://www.taxtmi.com/caselaws?id=44333 Raincoats and caps were treated as articles of ready-to-wear apparel, commercially understood as ready-made garments, for classification under Item 22D of the Central Excise Tariff. The Tribunal's classification was accepted because it adopted a reasonable approach on the material before it, and the classification was found to be properly made on that record. The result was that the classification under Item 22D was upheld and no interference was called for. en-us Wed, 18 Sep 1996 00:00:00 +0530 Sat, 03 Mar 2012 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44333 Raincoats and caps were treated as articles of ready-to-wear apparel, commercially understood as ready-made garments, for classification under Item 22D of the Central Excise Tariff. The Tribunal's classification was accepted because it adopted a reasonable approach on the material before it, and the classification was found to be properly made on that record. The result was that the classification under Item 22D was upheld and no interference was called for. Case-Laws Central Excise Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44333