TaxTMI 
TaxTMI 
2001 (7) TMI 1286
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....ymade garments. On July 7, 1997 the petitioner received a notice asking it to explain why drawback rate should not be granted under Heading No. 6203 of drawback table which deals with made up articles. Ultimately, by order dated January 12, 1998 the Assistant Commissioner of Customs held that necktie comes within category 6203(C). 3. Being dissatisfied, the petitioner preferred an appeal before the Commissioner of Customs (Appeal) but such appeal was dismissed. The petitioner then preferred a revisional application before Central Government under Section 129 (DD) of the Customs Act. But by the order impugned herein the revisional authority has rejected such application thereby affirming the orders passed by the authorities below. 4. Being dissatisfied, the petitioner has come up with the instant writ application. 5. Mr. Banerjee, the learned Counsel appearing on behalf of the petitioner has made two-fold submissions before this Court. 6. According to Mr. Banerjee necktie is a readymade garment according to the plain dictionary meaning and as such it should come under the Heading 6204. 7. Mr. Banerjee next contends that if it is held that 'nec....
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..... 12.5% (Twelve point five per cent only) of f.o.b. value subject to a maximum of Rs. 62.00 (Rupees sixty-two only) per piece. 2.5% 10% 9. After going through the orders of the authorities below it appears that all the authorities concurrently held that the 'tie' is a clothing accessory and as such is a part of garment but not a garment itself. Those authorities below further held that tie is a 'made up' article, but not having found place in Serial Nos. 6203(A) and 6203(B), must come under Clause 6203(C). Those authorities further held that although the word 'made up' is not defined in Drawback Schedule but for the purpose of interpreting the words 'made up' the relevant provisions contained in Central Excise Tariff Act, l985 and Customs Tariff Act, 1975 can be looked into. Those authorities were unanimous in their conclusion that 'tie' being placed under Heading 61.17 of the Customs Tariff and under 61.02 and 62.02 of the Central Excise Tariff as one of the 'made up' articles along with 'shawls' and 'scarves' which are also two of the items appearing in 6203(A), it must be held that 'tie' is also a 'made up' article of clothing accessory and thus residuary Headin....
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....;  (Emphasis supplied) 12. The aforesaid definitions make it abundantly clear that 'necktie' being a decorative material worn round neck under collar should be described as one that is 'decorative extra' but not an essential item of clothing. Therefore, 'tie' is an accessory of clothing articles but not the clothing article itself. It will appear from the above definitions that shirt, trouser, skirt and suit are described as 'garment' while a 'necktie' is only a decorative material. 13. Therefore, I am not prepared to accept the contention of Mr. Banerjee that 'necktie' being an article of clothing will come within the definition of readymade garment; in my view, 'tie' is an accessory of clothing apparel even according to plain dictionary meaning. In this connection, Mr. Banerjee has relied upon the following decisions in support of his contention that 'necktie' is also a garment :- (1) Pareek Hosiery Product v. Deputy Commissioner of Sales Tax, Sales Tax Cases, Vol. XIII page 722; (2) Commissioner of Sales Tax v. M/s. H.M. Ashiq, 1979 Tax LR page 1680. 14. In the case of Pareek Hosiery Produ....
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....dicate Limited, Okara and Another, AIR 1964 SC 669, (2) D. N. Banerjee v. P. R. Mukherjee, AIR 1953 SC page 58. 19. It is now settled law that same words are named in one place in one context and another in a different context. For that reason decisions on the meaning of particular words or collection of words found in other statutes are scarcely of much value when Court is to deal with a specific statute; they may be sometime helpful but cannot be taken as guides or precedents. Moreover, Note (7) of Section XI of the Customs Tariff Act specifically says that the expression "made up" is defined for the purpose of that Section. Therefore, there is no scope of importing the said definition to the Drawback Schedule which constitutes an independent and complete Rules. 20. It appears from Chapter 62 of Drawback Rules which is the subject-matter of the instant proceedings that the description of the goods under the Heading 6203 is 'made up' article made chiefly from textile materials and not elsewhere specified. Under such description there are three sub-clauses (A), (B) and (C). According to sub-clause (A), the articles mentioned therein are made of man-made stap....
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....rarian. If only examples are given, then eg. not viz. is required." 23. In the Wordsworth Dictionary of English Usage, 1986 edition reprinted in 1995, "namely" has appeared in the following way:- "Adv. That is: only one student passed the exam, namely John." Oxford Advanced Learner's Dictionary of Current English defines 'namely' as 'that is to say' or 'specifically' thereby giving the following example :- "Only one boy was absent, namely Harry." 24. In Drawback schedule, no separate definition of expression 'made up' was given although such definition has been given in Customs Tariff Act and Central Excise Tariff Act. This fact manifests the intention of the legislature that the list in 6203 (A) was exhaustive and for that reason the adverb "namely" was used to specify and limit the list of 'made up' articles. 25. In my view, Serial No. 6201 is the clause meant for all other articles of apparel or clothing accessories not knitted or crocheted which are not mentioned in either 6202, 6203 or 6204. Therefore, the appropriate serial number applicable in case of 'necktie' should be Serial No. 6201. 26. The authorities below thus acted illegal....