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Customs - Board's Instructions21.03.2017

Classification of leggings.

Document Text

o,J To, Instruction no. 4- Cus F.NO. 528/115/2016-STO(TU) Government Of India Ministry Of Finance Department Of Revenue Central Board of Excise and Customs (Tariff unit) **** Room No 229 A, North Block, New Delhi Dated the 21st March, 2017. All Principal Chief Commissioners Customs. All Principal 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 Conference of Chief Commissioners of Customs and Director Generals held on 3 rd January, 2017, New Delhi on Customs Tariff and Allied Matters had deliberated on the classification of leggings. The issue was sponsored by Chief Commissioner of Customs (Delhi Zone). It was decided that the classification of the said item would be examined in the Board. 2. a. The issue has been examined by the Board and it is observed that - the CESTA T in the case of Commissioners of Customs, Tuticorin Vs. Go Fashions (I) Pvt. Ltd had held the leggings akin to tights and accordingly classified them under CTH 6115. An earlier ruling of the Government of India also held the same. b. trousers are formal wear, having two seams per leg, whereas leggings are generally stretchable, body hugging and have only one seam. 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.

Source: Government of India — Customs - Board's Instructions, dated 21.03.2017. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.

HS Codes Referenced

201620176115

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