Metropolitan Leather Goods (P) Vs. A.C.C.E.

1. the appeal is against the order captioned above passed by the commissioner of central excise (appeals) mumbai, and relates to classification of leather waist belts manufactured by the appellants.2. the ld. chartered accountant shri n.k. arora for the appellant submitted that they manufacture leather waist belts, rexine cloth belts, textile belts and elastic belts. the appellants claimed classification of all these belts under chapter 62 against heading 62.02 ceta as clothing accessories. the assistant commissioner of central excise accepted their claim except for leather waist belts which the assistant commissioner classified under sub-heading 4201.90 which covers other articles of leather. the assistant commissioner's order was upheld by the commissioner (appeals). the ld. c.a. shri n.k.arora contented that leather belts also would fall for classification under chapter 62 because it is a clothing accessory. reliance was placed for the purpose on the dictionary meaning of the word "girdle" which means a waist belt which would also be classifiable under chapter 3. shri k.l. ramteke, the ld. jdr, referred to the chapter note 1 to chapter 62 which makes it clear that the chapter applies only to made up articles of 'textile fabrics'. leather belts are not at all textile material, and hence excluded from chapter 62. we find force in this argument as it is seen the chapter note 1 to chapter 62 says that the chapter applies only to made up articles of any textile fabrics other than wadding, excluding knitted or croacheted articles, other than brassiers, girdles, corsets, breeches and the like. therefore, for the belt to fall under chapter 62 it has to be of textile fabrics, and admittedly the belts in dispute are totally made of leather and not of textile material. as such, leather belts are excluded from chapter 62 because of the chapter note 1 to that chapter. in this view of the matter, the classification of such belts under chapter 42 will have to necessarily.....