9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 224 - AT - CustomsClassification of imported goods - snap fasteners - to be classified under Customs Tariff Heading 9606 1010 or not - can be considered as buttons for the benefit of the Notification No.21/2002 dated 01.03.2002 or not - HELD THAT - This issue is no longer res integra as the Hon ble High Court of Kerala and the Tribunal have clearly held that the benefit of the Notification for snap fasteners is to be allowed. It is also on record that the department had accepted these orders and allowed the benefit of the Notification. Benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. The Commissioner (Appeals) has rightly allowed the appeal filed by the respondent extending the benefit of the notification - appeals filed by the Revenue are dismissed.
Issues Involved: Classification of imported goods under Customs Tariff Heading 9606 1010 u/s Notification No. 21/2002 Sl. No. 140 as Buttons.
Summary: The appellant imported snap fasteners in 2008 and classified them as buttons under Customs Tariff Heading 9606 1010, claiming benefit u/s Notification No. 21/2002 Sl. No. 140. The Original Authority denied the benefit, stating the imported items did not match the description in Sl. No. 140. The Commissioner (Appeals) set aside the Original Authority's order, leading to the Revenue filing appeals. The issue revolved around whether snap fasteners imported by the appellant could be considered as buttons for the Notification No.21/2002 benefit. The Learned Authorized Representative argued that snap fasteners are distinct from buttons and are covered under different entries in the Notification, with import conditional on quantitative restrictions. The issue was clarified by the Board in Circular No. 44/2007. The respondent's counsel contended that snap fasteners are akin to buttons, serving the same purpose in garment manufacture for export. Previous Tribunal orders and a High Court judgment supported this interpretation. The Tribunal analyzed past decisions and held that snap fasteners could be treated as buttons for the Notification's benefit. Previous orders from Customs authorities also acknowledged this interpretation. Therefore, the Commissioner (Appeals) rightly allowed the respondent's appeal, and the Revenue's appeals were dismissed. (Order pronounced on 03.11.2023)
|
