9911796707
TMI Blog1995 (5) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 9606.22 CTA extending exemption under the Notification No. 267/89. This heading of 9606.22 reads as buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks. The sub-heading 9606.22 covers such articles of base metals not covered with textile material. Subsequently to the clearance of the goods it appeared to the Custom House that the goods were correctly classifiable under sub-heading 8309.90. Heading 8309.00 at the relevant time covered Clasps, frames with clasps, buckles, buckle clasps, hooks, eye, eyelets. Therefore, less charge demand was issued for Rs. 7,542/- on the revised classification at the higher rate of duty. The respondents claim, before Assistant Collecto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s against this order of the Collector (Appeals) that the present appeal has been filed by the Collector of Customs, Bombay. Shri Mohan Lal, the learned Departmental Representative referred to the ground of appeal and submitted that Heading 8308.00 CTA is more specific to the goods imported than Heading 96.06. Referring to the HSN Explanatory Notes under Heading 9606.00, the learned Departmental Representative contended that the buttons covered under that heading are those used in garments and in haberdashery. The goods imported are for use in leather goods and not in textile garments. The learned Departmental Representative, therefore, pleaded for the restoration of the Assistant Collector s order. None was present for the respondents who h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... light of the HSN Explanatory Notes that the goods fall for classification more appropriately under Heading 83.08 has a lot of force and has to be accepted. As for the contention which found acceptance with the Collector (Appeals) that Heading 96.06 also covers buttons for footwears etc., the perusal of the HSN Explanatory Notes under that heading shows that this observation occurs in respect of what has described as pierced and shank buttons and it has stated that these may be of various sizes and shapes according to the purpose for which they are to be used (underwear, outer garments, footwear etc.). Therefore to fall within this category, it will have to be established by evidence that what has been imported is of the category of Pierced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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