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TMI Blog1991 (3) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Table attached to Notification No. 224/85-Cus dated 9-7-1985 as Metallic Embellishment . However, the Assistant Collector (Customs), rejected the said claims holding that Snap Fasteners in question cannot be considered as Metallic Embellishment eligible for assessment as concessional rate of duty under the said Notification No. 224/85-Cus vide his two different Adjudication Orders dated 6-10-1986 and 13-10-1986. Against these two Adjudication Orders both the respondents filed their separate appeal before the Collector of Customs (Appeals), Madras, which were allowed by him vide his impugned common Order-in-Appeal observing that the subject goods be re-assessed in terms of said Notification No. 224/85-Cus subject to verification of end-use in respect of the subject goods. Hence the present two appeals by the Revenue. 3. Arguing on behalf of the appellants in both the appeals, Shri J. Nair, learned JDR, submitted that the subject goods are Snap Fasteners and these cannot be termed as Metallic Embellishment . Elaborating on his submission, he submitted that neither Customs Tariff Act nor the Notification under reference, defines the expression Metallic Embellishment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 114. 4. In reply it was contended by Shri A.S. Sunder Rajan, learned Consultant on behalf of the respondents M/s. Sha Maggaji Manoharmal, that from the description given at Sl. No. 10 of the Table attached to the Notification in question No. 224/85-Cus. which reads Metallic embellishments other than zip fasteners it would be clear that the use of the words other than zip fasteners is itself indicative of the fact that all other fasteners are metallic embellishments and supported the reasonings given by the Collector (Appeals) in his impugned Order. As regards the amending Notification No. 97/87-Cus., he submitted that in the instant case the subject goods were imported in October, 1986 whereas the said amending Notification No. 97/87-Cus. came into force from 1-3-1987 and, therefore, the said amending Notification would not be relevant for the purpose of interpreting Sl. No. 10 of the Table appended to the said Notification No. 224/85-Cus., as it cannot be applied retrospectively and cited the case of Canara Workshop Limited v. Collector of Central Excise, 1985 (19) E.L.T. 409. Alternatively, he submitted that if it is held that the amending Notification No. 97/87-Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x x x 6. x x x x x x 7. x x x x x x 8. x x x x x x 9. x x x x x x 10. Metallic embellishments other than zip fasteners. x x 11. x x x x x x 12. x x x x x x 13. x x x x x x 14. x x x x x x 15. x x x x x x 16. x x x x x x 17. x x x x x x 18. x x x x x x 19. x x x x x x 20. x x x x x x 21. x x x x x x 22. x x x x x x 23. x x x x x x 24 x x x x x x ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e having the only function of opening and closing and do not possess any quality of beautification, adornment, decoration and enrichment, the same cannot be considered as metalic embellishment. After observing so, the Assistant Collector of Customs, rejected the other contentions of the appellants that according to the catalogue published by the manufacturer F.S. 2 and F.S. 3, the subject goods could be used for non-stretch fabrics, small articles made of leather, plastic and textiles also observing further that the present Notification No. 224/85 exempts goods which are used in leather industry alone and, therefore, the contention of the appellants that the imported snap fasteners have multiple uses, the benefit of the said Notification No. 224/85 cannot be accepted. 8. After giving our due consideration to the arguments advanced by the parties, we hold that the view taken by the Assistant Collector of Customs is in line with the ratio of the judgment delivered by the Larger Bench of this Tribunal in the case of Ashish Co. v. Collector of Customs, supra. The reasonings of the Collector (Appeals) for setting aside the findings of the Assistant Collector run counter to the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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