TaxTMI 
TaxTMI 
1983 (3) TMI 292
X X X X Extracts X X X X
X X X X Extracts X X X X
....category of "Ready to wear apparel" as contemplated by Tariff Item No. 22D of the Central Excise Tariff and were thus exempt from duty by virtue of Notification No. 95/71, dated 29-5-1971, replaced by Notification No. 86/76 issued on 16-3-1976. The party pleaded that the Excise authorities had wrongly classified these items under Tariff Item 68 of the Central Excise Tariff from 1-3-1975 which was the date with effect from which this residuary item was introduced in the Central Excise Tariff. They further pleaded that the goods were, for all intents and purposes, ready-made garments and were being so treated by the Ministry of Foreign Trade inasmuch as the Textiles Committee of the Government of India had been conducting inspection of these goods through its officers with reference to the Inspection Regulations for ready-made garments prescribed by the said Ministry and that these goods were commercially also known as ready-made garments and that the Tariff Entry 68 was being erroneously applied to these goods. 4. This representation was considered, in the first instance, by the Assistant Collector of Central Excise, who declined to accept the contentions raised by the party....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... emphasised that these raincoats and caps manufactured by the appellant were out of rubberised/processed cotton fabrics, duty paid under T.I. 19 and that these were nothing but ready-made garments falling under Item 22D of the Central Excise Tariff and exempt under Notification No. 95/71- C.E., dated 29-5-1971 and thereafter by Notification No. 86/76-C.|E., dated 16-3-1976. It was pleaded that when leather garments, boiler, suits, frocks, dressing gowns, etc. had already been classified under Item 22D, there is no reason why raincoats and caps should not be so considered, and they assailed the finding of the Appellate Collector to the effect that these raincoats and caps are being used only against protection from rain, snow and wind and do not form part of personal decoration and ordinary dress and for that reason could not be considered as "apparel". The appellant also explained in the grounds of appeal the circumstances under which they had not obtained the licence for manufacture of these items by referring to the provisions of Rule 174-A of the Central Excise Rules and Notification No. 218/72-C.E., dated 2-12-1972, as modified by Notification No. 31/76-C.E., dated 28-2-1976 an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....abrics and are cut, tailored and stitched like any other garment to meet the requirement of ready-made wear and are available in the market in different sizes so that they can be made use of according to specific requirement of the buyer without any further changes. According to Webster dictionary, the word "ready to wear" mans some thing ready-made and similarly, the term "clothing" which is another word for dress, has been defined in the said dictionary, to include article of outer cover, such as a coat, etc. It is thus clear, having recourse to the meaning given to this term "ready to wear garments" by such a standard dictionary, such as Webster, that any garment fulfilling the purpose of outer covering would fall within the category of "ready-made garments". We further find, on a reference to Customs Cooperation Council Nomenclature (Explanatory Notes) that under the heading "garments" as contained in Chapter 61 (Volume II), both with reference to men and boys wear as well as women and girls that raincoats and `caps' have been enumerated, inter alia, as items constituting garments. These Notes, no doubt, have no direct bearing in deciding issue of the central excise but have de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eparate Chapter (No. 65) for headgear and parts thereof. Caps are more appropriately classifiable as articles of headgear than as garments. 14. Item 22D of the CET Schedule reads as follows : - "22D. Articles of ready-to-wear apparel (known commercially as ready-made garments) including under garments and body-supporting garments but excluding articles of hosiery, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power". It is clear that for an article of "ready-to-wear apparel" to come within the ambit of this item it should be one which is known commercially as "ready-made garments". "Caps" are not commercially known in trade parlance as "ready-made garments" is shown by the fact that in the Customs Cooperation Council Nomenclature, which is an internationally recognised tariff and trade nomenclature, "caps" are not classified along with "articles of apparel". Further, "garment" according to Webster's dictionary, means "any article of clothing; outside covering". "Caps" do not fit in with this description. I would, therefore, consider that "caps" are not covered by Item No. 22D of the CET. From the date Item No. 68 wa....