2016 (10) TMI 733

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....bheading 6101.00 of Central Excise Tariff has been upheld. 2. The appellant, M/s. Suchita Industries has been represented by the learned advocate, Shri Raghavendra B. Hanjer and the Revenue has been represented by learned AR, Shri N. Jagadish. 3. The learned advocate, based on the appeal memorandum and written submissions, inter alia pleads that the subject item is to be classified under Chapter Subheading 4818.10 as the item is not undergarment under Heading 61.01 and the undergarment is used by all at all times; similarly the item cannot be treated as an article of apparel . 4. The learned AR, Shri N. Jagadish, based on the written submissions, inter alia submits that: (i) Chapter 4818.00 covers sanitary towels and tampo....

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....lose fibres. 4818.10.00 Toilet paper Chapter Headings 61.01 & 61.02 61.01 - Articles of apparel, knitted or crocheted, all sorts 61.02 - Clothing accessories, including socks, stockings, gloves, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, cravats, knitted or crocheted. 6.1 We further note that there is another Chapter Heading where item descriptions given are as follows: 61.11 - Babies garments and clothing accessories, knitted or crocheted. 6111.10 - Of wool or find animal hair 6111.20 - Of cotton 6111.30 - Of synthetic fibres 6111.90 - Of other textile materials The Explanatory Notes to this Chapter Heading 61.11 says that in acco....