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Issues: Classification of imported item for Customs duty exemption under a specific Notification.
In this case, the main issue was whether the "NYLON ZIPPER LONG CHAIN WITHOUT SLIDER" imported by the appellants and cleared under a bill of entry dated 6-12-1999 is eligible for the benefit of exemption under Customs Notification No. 20/99 dated 28-2-1999 (S. No. 294). The lower authorities denied the benefit of the Notification to the appellants, arguing that the item would not qualify as a fastener without a slider. The appellants, represented by their counsel, relied on HSN Notes and a previous Tribunal decision to support their claim that the imported item could be considered a fastener even without sliders. The Revenue, represented by SDR, reiterated the reasoning of the lower authorities. The Tribunal analyzed the relevant entry in the Notification, the Tariff, and HSN Notes, noting that fasteners and parts thereof are classifiable under Heading 96.07. It was found that the imported item was a fastener without a slide, and the Revenue did not argue that the item was used for any purpose other than zip-fastening. The Tribunal concluded that the benefit of the Notification should be extended to the zippers imported by the appellant, setting aside the impugned order and allowing the appeal. This judgment highlights the importance of interpreting the relevant entry in the Notification in a manner that aligns with the classification of the imported item. It emphasizes the significance of considering the specific characteristics and purpose of the imported goods in determining their eligibility for duty exemptions under the applicable regulations. The decision underscores the need for a comprehensive analysis of the Tariff, HSN Notes, and previous legal precedents to support arguments regarding the classification and eligibility of imported items for duty benefits.
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