https://www.taxtmi.com/caselaws?id=50508 Rain coats and rain suits made of rubberised fabric were analysed under the tariff notes to Chapters 40, 62 and Section XI. Note 1 of Section XI excludes rubber-impregnated, coated or laminated textiles and articles thereof from Section XI, while Note 2 of Chapter 62 excludes only worn clothing in the sense of articles put on or worn, not decayed goods. On that basis, rubberised rainwear meant for wearing was treated as articles of apparel and clothing accessories of vulcanised rubber under Sub-heading 4015.00, rather than apparel under Sub-heading 6201.00. en-us Tue, 20 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50508 Rain coats and rain suits made of rubberised fabric were analysed under the tariff notes to Chapters 40, 62 and Section XI. Note 1 of Section XI excludes rubber-impregnated, coated or laminated textiles and articles thereof from Section XI, while Note 2 of Chapter 62 excludes only worn clothing in the sense of articles put on or worn, not decayed goods. On that basis, rubberised rainwear meant for wearing was treated as articles of apparel and clothing accessories of vulcanised rubber under Sub-heading 4015.00, rather than apparel under Sub-heading 6201.00. Case-Laws Central Excise Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50508