2005 (2) TMI 584

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....llant. Shri Randhir Singh, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellants filed this appeal against the order-in-appeal whereby the benefit of Notification No. 6/2002-C.E., was disallowed in respect of the Socks manufactured by the appellants. 3. The contention of the appellants is that Notification provides ni....

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....y mentioned those items in the entry to remove the scope for any doubt. In other words, the items so included with the prefix "including" would be of the type about which there could be some and the contention is that the items mentioned after or including is not exhaustive and Socks are also covered under the clothing accessories. Therefore, the appellants are entitled for the benefit of Notifica....

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....cessories, including socks, stockings, gloves, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, cravats, knitted or crocheted" 6. The Notification at Sl. No. 153 provides exemption to certain clothing accessories. The relevant portion of the same is reproduced below :- "Clothing accessories, including handkerchief, gloves, shawls, scarves, mufflers, mantillas, veils, ties, b....