https://www.taxtmi.com/caselaws?id=785039 Classification of imported girls' slips composed of knitted man-made fibres is addressed by distinguishing slips from brassieres based on three features: beginning above bust or at waist, shoulder straps, and absence of moulded cups or structural support. The garments lack padding, boning or compression and thus fall outside the functional and structural scope of heading covering brassieres. The HSN explanatory notes distinguishing knitted undergarments (heading 6108) from non-knitted (heading 6208) lead to application of the most specific description principle, resulting in classification under tariff item for knitted slips of man-made fibres. Classification is subject to physical verification at import. en-us Tue, 04 Nov 2025 00:00:00 +0530 Fri, 16 Jan 2026 08:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785039 Classification of imported girls' slips composed of knitted man-made fibres is addressed by distinguishing slips from brassieres based on three features: beginning above bust or at waist, shoulder straps, and absence of moulded cups or structural support. The garments lack padding, boning or compression and thus fall outside the functional and structural scope of heading covering brassieres. The HSN explanatory notes distinguishing knitted undergarments (heading 6108) from non-knitted (heading 6208) lead to application of the most specific description principle, resulting in classification under tariff item for knitted slips of man-made fibres. Classification is subject to physical verification at import. Case-Laws Customs Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785039