9911796707
TMI Blog1996 (5) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been filed by the revenue and it has been urged that the learned lower authority has mis-directed himself by allowing the benefit of Notification No. 190/90, under S. No. 4 of said notification when the goods according to the revenue clearly fall under S. No. 2 of the notification. 2. What has been imported by the respondent is a beaded tape with the beading on one side for fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods for the purpose of benefit of notification would be under S. No. 2 of the said notification. 3. The learned Counsel has pleaded that there are four functional parts of the zip fasteners viz. slider, stoppers, teeth made of metal or plastic and tape for the zips. He pleaded that teeth are fitted on to the tape and only after the teeth are fitted on a tape it can be construct as a zip tape. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re specially designed for use in the zip tapes and the issue we are called upon to go into is only with reference to the benefit of notification in terms of entries at S. Nos. 2 and 4 of the table to the notification. We observe that the term `zip tapes has not been amplified in the notification and the respondent had also not been able to show that the term `zip tape can be taken only which are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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