TaxTMI 
TaxTMI 
TaxTMI 
LEGGINGS – TIGHTS?
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....EGGINGS – TIGHTS?<br>By: - DR.MARIAPPAN GOVINDARAJAN<br>Customs - Import - Export - SEZ<br>Dated:- 21-4-2015<br><br>Fashions like technology are changing with time. Especially the fashions in the dress of ladies are changing often with color, models and mode of wearing. But the trend of any fashion cannot last long. In the world of fashion none of the garments have an absolute definition. In this article for the purpose of central excise classification the garment 'leggings' is taken. There are various types of leggings. In re 'Meredian Apparels Limited, Chennai' - 2011 (6) TMI 573 - GOVERNMENT OF INDIA, MINISTRY OF FINANCE M/s Meridian Apparels Limited exported leggings under 6104. The Revenue took a stand that leggings would be classif....
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....iable under 6115. The Deputy Commissioner classified leggings under CTH 6104. The Commissioner (Appeals) classified that same under 6115, which was accepted by the department. Against the order of Commissioner (Appeals) the exporter filed an revision application before the Revisional Authority. The Revisional Authority noted that the case under reference got initiated when at the time of physical examination of the goods the export item which was claimed as girls trousers of S.S. No.6104 was found to be not fully normally conforming to the claimed nomenclature/classification. The Original Authorities taking note of Examination Report classified the same as 'leggings' of DBK Schedule TSS No. 640999 allowing DBK @ 1% FOB. The Revisional Auth....
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....ority further noted that the Commissioner (Appeals) classified the export goods into an altogether new tariff item No. 611507 or DBK Schedule. The Revisional Authority noted that the grounds taken in Revision application are same as the ground of appeal before Commissioner (Appeals). The Revisional Authority noted that the Commissioner (Appeals) has systematically examined each and every aspect of impugned exports by calling for, not only all the case records but also representative sample which was provided by the applicant and forwarded to the lower authorities. The appellate Commissioner had not only considered the physical form of the sample but all the nomenclature/definitions, Customs tariff, schedule, interpretative rules and the ex....
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....planatory notes on the Harmonized System of classification for the above purposes. The Revisional Authority was in full conformity with final view as concluded by the Commissioner (Appeals) that the leggings are rightly classified under DBK SST No. 611507 irrespective of the export garment being unisex or not. In 'Commissioner of Customs, Tuticorin V. GO Fashion (I) Private Limited' - 2015 (4) TMI 379 - CESTAT CHENNAI the respondent filed a Bill of Entry for import of 'Ladies leggings' and 'chilren's leggings'. They declared the goods under the CTH 6115. The Assessing Officer referred the matter to the Textiles Committee to ascertain the classification of the goods. The Textiles Committee reported that the description of the goods is Knitt....
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....ed Ladies Trousers and classified under CTH 6104.69 and 6104.63 depending upon the composition of the material. Therefore the Assessing Authority assessed the Bill of Entry under CTH 6104 as 'Trousers'. The respondent filed appeal before Commissioner (Appeals) against the order of Assessing Authority. The Commissioner (Appeals) allowed the appeal filed by the respondent. The Commissioner (Appeals) held that the goods imported by the respondent are 'leggings' classifiable under CTH 6115.21 of the Schedule to the Customs Tariff Act, 1975. The Revenue filed appeal before the Tribunal against the order of Commissioner (Appeals). The Revenue submitted the following before the Tribunal: * The imported goods akin to 'trousers' and classifiable ....
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....under 6104.99 and 6104.63 of CTH; * The heading 6115 would cover inner garments; * The impugned goods are not inner garments and therefore, it would be classifiable under Heading 6104 which is similar to trousers; * The Commissioner (Appeals) passed the order without considering that leggings are used as 'trousers'; * The tariff classification that 'tights' are inner garments;tive to ' * Heading 6104 covers the outer garments include over coats, suits and churidars etc., and then garments come under CTH 6115; * It is known to the trade the leggings are not inner garments; * The respondents are selling the leggings akin to churidar in their own brand name.; * Sub heading 6115 would cover only inner garments which are tigh....
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....ts, stockings, socks and other hosieries; * The leggings is not inner garments and the girls are searing along with tops of the upper body. The respondent reiterates the findings of the Commissioner (Appeals) and contended that the leggings are tights. After hearing both parties the Tribunal found that the respondents imported goods under 'churidar ladies leggings (unbranded). The Revenue contended that the leggings are akin to trousers and covered under 6104. The respondents contended that the leggings are known as tights and covered under 6115 and the 'leggings' means a women's tight fitting stretch garment covering the legs, hips and bottom besides giving another meaning as - stout protective over garments for the legs. The Tribunal....
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.... analyzed of tariff classification. The Tribunal found that 6104 cover the women's or girl's suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers etc., The Tribunal referred to the meaning of the word 'trousers' in Chambers Dictionary which defines the term 'trousers' as a garments worn on the lower part of the body with loose tubular for each leg. The word 'tights' means close knit garments, often made of nylon covering lower part of the body and is worn by women and girls, which is an alternative to 'stockings'. The Tribunal found that on perusal of images for ladies leggings from website as placed by the Revenue that there are various types of leggings. Some of them are caption as 'The Leggings/Tights', 'Sexy wo....
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....men in tights', etc., There is no delicate difference between 'tights' and 'leggings'. The rights are thin, semi-transparent piece of clothing, often worn under dresses, skirts or shirts. Tights are generally thinner compared to leggings. Leggings looks similar to tights, but it is thinker mostly opaque. Some are used for jogging, aerobics, yoga and other exercise. But 'trousers' are an item of clothing worn on the lower part of the body, covering both legs separately. Trousers are worn at the hips or waist and may be held up by their own fastenings, a belt or suspenders. The Tribunal held that the leggings are worn by women and girls which are tight fitting clinging to the body. The trousers is a loose fitting dress. The Tribunal did not ....
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....find any indication in the tariff that 6115 would cover only the inner garments. Hence the Tribunal held that the leggings are akin to tights and covered under 6115.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....