2006 (7) TMI 382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri P.K. Das, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The issue involved in both these Applications made for waiver of pre-deposit and staying of recovery being the same, they are being disposed off by this common order after hearing both sides. The applicant/appellant company is manufacturer of 'Rain Wears' made out of Rubberised Textile....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... rubber-coated fabrics to fall under heading 59.06 disputed. The lower authorities have relied upon the decision of the Tribunal in the case of CCE, Kolkata-II v. Trimurti Water Proof (P) Ltd. reported in 2001 (131) E.L.T. 584 (Tri.-Kol.), by claiming that therein the Tribunal had held that the goods i.e. "Raincoats" - are made up of rubberised fabrics and are meant for wearing, and the same are n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Apparel' - includes only single apparel or ready-made garments, i.e. such garments, as are used and could be put to further use as garments. They will not necessarily imply fresh garments unused. If this term - 'Worn Apparel' - is not given the meaning now being arrived at by us, the entire Chapter 62 including all kinds of garments falling thereunder, made from various kinds of fabrics, would b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....terial time. The heading in competing nature of 4015.00 arrived at by the lower authorities on a perusal, indicates that it is applicable only to an accessory for an article of garments and not an entire garment. Gloves by specific name are included therein. Therefore, Gloves would be entitled to be classified under 4015.00 and not the entire raincoat by itself would get classified under heading 4....