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Government Of India
Ministry Of Finance
Department Of Revenue
Central Board of Excise and Customs
(Tariff unit)
Instruction no. 4- Cus
Room No 229 A, North Block, New Delhi
Dated the 21th March, 2017.
To,
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 3rd 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. The issue has been examined by the Board and it is observed that –
a. The CESTAT 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 interalia mentions that the presence of braces does not cause these
garments to lose essential character of trousers. This implies that trousers
should he 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 tights are used interchangeably in the trade parlance. There
seems to be an extremely blurred insignificant difference between the two, if
any. As trade parlance is the major factor deciding the classification in
absence of other reliable factors, the classification of leggings with tights
seems to be the most logical and appropriate decision.
3. In view of the above grounds, leggings (knitted or. crocheted) merit
classification under CTH 6115.
Yours faithfully,
(B. Konthoujam)
Under Secretary to the Govt. of India
[F. NO. 528/115/2016-STO(TU)]
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