2004 (8) TMI 281

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....ip knitted seamless gloves with polka dots or coating knitwear. 2. This import was not allowed by the original authority on the grounds :- (i)      Notification 29/97 (as amended) had the following paragraph : "Provided that the said goods are required for manufacturing Textile Garments (including knitwear), such goods shall be exempted from whole of additional duty leviable thereon under Section 3 of the said Customs Tariff Act". (ii)    The goods 'knitted gloves' to be manufactured by the machine are textile garments (wearing knitwear) was not acceptable. (iii)   The classification of Textile Commissioner dated 25-2-1999 certifying the knitted gloves to be textile garments produced by....

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....s. (iii)   Section notes not being relevant is an erroneous finding. Notification issued under Section 25 exempting duty has to be interpreted by application of notes in Tariff Textile Garments do not cover knitted Gloves as per the note, therefore Notification 29/97 is not eligible. (iv) Knitwear will be restricted in wearing to cover garment and not cover Gloves. (v)     Reliance on Textile Commissions and Joint Director General of Foreign Trade letters is uncalled and erroneous and exemption to duty cannot be based on EXIM Policy duty classification. (vi)   The provision of Standard Input Output norms at S. No. J-158 is for 'Readymade Garments', Hosiery and Knitwear and not only for Readymade G....

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....s an export, obligation...." Following the same, the interpretation to be given to the words "Textile Garments (including knitwears)" has to be effected to include all sorts of knitwears and not exclude gloves used by humans made from knitted material. 6. (a) The word 'Garment' as per dictionary meaning covers 'An article of dress'. Gloves are an essential article to be worn by ladies in the west as a part of formal attire, and all others as protection from extreme cold. It is a necessary part of wear. It is a part of wear in countries, where the exported product manufactured by the machine will eventually be sent. The interpretation placed by restrictions of Note 13 to Section XI for classification will not find approval by us. Some glov....