In the 48th the badge is customarily worn with a red serge backing behind the open "48" against a square of Davidson tartan centred on the red cross of the sett. The tartan is frayed along each edge. My avatar shows a typical setup. This is worn only with the "Balmoral". Highland regiments of the British Army refer to this headress as the Tam O' Shanter or TOS. The Balmoral is technically different but this term is what is commonly used in the Highland/Scottish regiments of the CF for the same thing.
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I've always heard the headdress that the ORs wear referred to as a tam o' shanter and the officers have the balmoral. At least, that's how it is in my unit and it makes sense when you look at the differences between what's currently issued. Having said that, the line becomes blurred for those fortunate enough to have come across the older, larger tam o' shanters that begin to resemble the balmoral. I was actually lucky enough to find a 1945 dated "battle bonnet" tam o' shanter that I won't wear as a) it is wartime vintage and b) its as big as a dinner plate.
A Seaforth regimental tradition, I would think. Out east here the use of the term Balmoral is pretty much universal in highland/scottish reg'ts.
The khaki balmoral is worn by 48th ORs with a finer, soft material "fawn" colour worn by officers.