Classification of leggings-reg.

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....al Chief Commissioners of Customs & Central Excise, All Chief Commissioners of Customs, All Chief Commissioners of Customs & Central Excise, All Directors General, All Principal Commissioners of Customs, All Principal Commissioners of Customs & Central Excise, All Commissioners of Customs, All Commissioners of Customs & Central Excise. Sir/Madam, Sub: Classification of leggings-reg. The C....

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....m. The definition of trouser inter-alia mentions that the presence of braces does not cause these garments to lose essential character of trousers. This implies that trousers should be able to be worn with braces irrespective of whether they are worn or not. Leggings are not worn with braces nor are braces a part of legging garment. The definition of trousers is not conclusive. c. leggings and ti....