2014(09)LCX0185

IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI

S/Shri P.K. Das, Member (J) and R. Periasami, Member (T)

Commissioner of Customs, Tuticorin

Versus

GO FASHION (I) PVT. LTD.

Final Order No. 40900/2014, dated 11-9-2014 in Appeal No. C/210/2012

Cases Quoted -

Meridian Apparels Ltd. - 2011(06)LCX0188 Eq 2012 (275) ELT 0258 (G.O.I.) - Relied on [Paras 3,5]

Advocated By -

Ms. Indira Sisupal, Advocate, for the Appellant.
Ms. V. Pramila, Advocate, for the Respondent

[Order per : P.K. Das, Member (J)]. -

The relevant facts of the case, in brief, are that the respondent filed a Bill of Entry No. 5928122, dated 6-2-2012 for import of "Ladies leggings" and "Children's leggings" from Cambodia. They declared the goods under the Customs Tariff Heading 6115. The Assessing Officer referred the matter to Textile Committee for ascertaining the classification of the goods. The Textile Committee reported that the description of the goods is Knitted Ladies Trousers and classified under CTH 6104.69 and 6104.63 depending upon the composition of the material. Accordingly, the Bill of Entry was assessed for duty under CTH 6104 as "Trousers". The respondent filed appeal against the assessment order before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) allowed the appeal and held that the goods imported by the respondent are "leggings" classifiable under Customs Tariff Heading 6115.21 of the Schedule to the Customs Tariff Act, 1975. Revenue filed this appeal before the Tribunal.


2. The learned Authorised Representative on behalf of the Revenue submits that the imported goods are akin to "Trousers" and classifiable under 6104.69 and 6104.63 of the Customs Tariff. She reiterates the grounds of appeal. She submits that heading 6115 would cover inner garments. But the impugned goods are not inner garments and, therefore, it would be classifiable under Heading 6104 which is similar to "Trousers". She submits that the Commissioner (Appeals) passed the order without considering that Leggings are used as "Trousers". She also drew the attention of the Bench to the Tariff classification that "tights" are inner garments. She further submits that Heading 6104 covers the outer garments include over coats, suits and churidars etc., and then inner garments come under CTH 6115. She submits that it is known to the trade that "leggings" are not inner garments. The respondents are selling the "leggings," akin to "churidar" in their own brand name.


3. On the other hand, the learned Advocate on behalf of the respondent submits that on earlier occasions their sister Unit M/s. Meridian Apparels exported "leggings" under 6104 and the Revenue took a stand that "leggings" would be classifiable under CTH 6115. The Deputy Commissioner classified "leggings" under CTH 6104 but the Commissioner (Appeals) classified under CTH 6115, which was accepted by the department. The exporter filed revision application against the Commissioner (Appeals) order before Revisional Authority. It is submitted that the Revision Authority upheld the order of Commissioner (Appeals) and held that "tights" and "leggings" would be classifiable under Heading No. 6115 of the drawback schedule reported in 2011(06)LCX0188 Eq 2012 (275) ELT 0258 (G.O.I.). She submits that it is known in the trade that "leggings" are "tights". She reiterates the findings of Commissioner (Appeals).


4. After hearing both sides and on perusal of the records, we find that the respondent declared their imported goods under "Churidar Ladies Leggings (unbranded)". According to the Revenue "leggings" are akin to "Trousers" and covered under Customs Tariff Heading No. 6104. On the other hand, the learned Advocate submits that it is known as "tights" and covered under sub-heading 6115 of the Customs Tariff Act. For proper appreciation, the relevant portion of the Tariff 6104 and 6115 is reproduced below :-



Tariff Item Description of goods
6104 Women's or girl's suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted
6104 69 90 Other
6115 Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins and footwear without applied soles, knitted or crocheted)
6115 21 Other panty hose and tights


4.1 On a plain reading of Heading 6104, we find that it would cover the Women's or Girl's Suits, Ensembles, Jackets, Blazers, Dresses, Skirts, Divided Skirts, Trousers etc. As per Chambers Dictionary [12th Edition], the word "Trousers" means 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 learned Advocate on behalf of the respondent submits that "Stockings" are transparent and tightly worn in the legs. She submits that as per Oxford Dictionary "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 main contention of the learned Authorised Representative is that the sub-heading 6115 would cover the inner garments. The sequence of the description under Heading No. 6115 would cover inner garments, namely, tights, stockings, socks and other hosieries. She submits that "leggings" is not inner garments, and the girls are wearing along with tops of the upper body.

4.2 Fashion, like technology is changing with time. The trend of fashion cannot last long. In the world of fashion none of the garments have an absolute definition. On perusal of the images for Ladies Leggings from website as placed by the learned Authorised Representative for the Revenue, we find that there are various types of leggings. Some of them are captioned as "The Leggings/Tights", "Sexy Women in Tights" etc. There is no delicate difference between 'tights' and leggings'. Tights are thin, semi-transparent piece of clothing often worn under dresses, skirts or shorts. Tights are generally thinner compared to leggings. Leggings looks similar to tights, but it is thicker 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 (braces).

4.3 On a plain reading of the Tariff description, the Dictionary meanings and website as stated above, we find that the "leggings" are worn by women and girls, which are tight fitting clinging to the body. It is noticed that "Trou-ser" is a loose fitting dress. We do not find any indication in the Tariff that subheading 6115 would cover only the inner garments. Hence in our view, "leggings" are akin to "tights" and covered under sub-heading 6115.

5. We also notice that Government of India in the case of Meredian Apparels Ltd., Chennai reported in 2011(06)LCX0188 Eq 2012 (275) ELT 0258 (G.O.I.) held that leggings would be classifiable as "tights" as they are more akin to "tights" and hence classifiable under CTH 6115. The relevant portion of the said order is reproduced below :-

"6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal.

7. Government notes that in this case of exports as effected vide Shipping Bill No. 3400, dated 18-4-2009 and 4345, dated 18-5-2009, the factual datas are not under dispute. 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 T.S.S No. 640699 allowing DBK @ 1% FOB. Government further notes that on appeal, the Commissioner of Customs, Central Excise and Service Tax (Appeals) after reconsideration of the case matter classified, the export goods into an altogether new Tariff item - No. 611507 of DBK schedule.

8. On perusal of grounds of this Revision Application as made out by the applicant herein, Government notes that whatever the applicant Exporter is interpreting and explaining in all his above grounds is all based on his basic assumption that whatever has been written/declared in shipping bill is 100% correct. Had it been the case viz-a-viz actual export item, then there would not have been any controversy. Therefore Government takes up this case matter with the basic objection as being true and substantial i.e. whatever goods were exported were not conforming to normal trousers but were definitely of other particular category which the examining and exporting officer found as "Leggings" but the appellate authorities inferred the same as tight-fitting stretchy single piece knitted garment more akin to 'tights' leggings eligible for DBK under S.S. No. 611507. The applicant has not put forth any new ground in the Revision Application. The grounds taken in Revision Application are same as the ground of appeal before Commissioner (Appeals). Government notes the Commissioner (Appeals) herein 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 by the lower authorities herein. The appellate Commissioner had not only considered the physical form of the sample but all the nomenclature/definitions, Customs Tariff, Schedule, Interpretive Rules and the explanatory notes on the Harmonized System of classification for the above purposes.

Government finds the above study of the Commissioner (Appeals) as detailed in para 4 (4.5 to 4.12) of impugned Order-in-Appeal as well reasoned and proper. Government is in full conformity with final view as concluded by the Commissioner (Appeals) that the goods are rightly classified under DBK S.S. T. No. 611507-irrespective of the export garment being unisex or not. Government finds no reasons/ground to interfere in the same."


6. In view of the above discussion, we do not find any reason to interfere with the order of Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected.

(Dictated and pronounced in open Court)

Equivalent 2015 (317) ELT 0501 (Tri. - Chennai)