The Tribunal held that the Girl's Leggings, Kids' Leggings Girls Pyjama , and Half Stockings cannot be termed as Girls Trousers and upheld the impugned order.
The Kolkata Bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has held that “Girls Leggings, Kids Leggings Girls Pyjama, Half Stockings” are Classifiable as Pyjamas and not as trousers. The tribunal dismissed the appeal of revenue department regarding classification of good. An intelligence was gathered by DRI that the respondent-importer,…
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