2013 (2) TMI 4

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the buttons in full but imported only parts of buttons – Held that:- Buttons, when fixed on the garment turn to be full – Benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form – Decided against the revenue. - 3 of 2010 - - - Dated:- 25-7-2011 - C.N. Ramachandran Nair and P.S. Gopinathan, JJ. REPRESENTED BY : Shri Thomas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ttons, which are not entitled to exemption. Learned counsel for the respondent produced before the Tribunal the parts of button used in the making of garments. The Tribunal on being convinced that the parts of button make up full button when fixed on the garment upheld the respondent s eligibility for exemption. 3. During hearing of this appeal, the respondent s counsel produced before us the pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s no case that the respondent has not utilised the parts of buttons while making the garments for use as full buttons in the garments so made. So much so, benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. In our view notification has to be interpreted in such a way as to achieve it s objective and not to defeat it. Duty fr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X