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TMI Blog2017 (3) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... xport of children's garments. Various accessories are imported by them of which most of them are exempted from payment of customs duty as per notification issued by Government of India, Ministry of Commerce and Industry. The benefit is extended to bonafide exporters based on their track record. It is stated that as per notification No.21/2002 dated 1/3/2002 issued by the Government of India, various goods described in the notification have been exempted from duty either completely or partially or on certain conditions. Petitioners refer to Sl.Nos.140 and 167 of the said notification. In Sl.No.140, the description of goods are shown as "tags, labels, printed bags, stickers, belts, buttons or hangers". It is stated that a similar entry is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on included in Sl.No.140 includes snap buttons as well. Though a further appeal was filed by the Department before this Court as Customs Appeal No.3/2010, by judgment dated 25/7/2011, this Court confirmed the view of the Tribunal. The matter was taken up before the Apex Court by filing Special Leave Petition No.10900/2012, which came to be dismissed. Therefore, according to the petitioners, they were getting the benefit of exemption in terms of Sl.No.140. In the meantime, petitioners were again served with another notice dated 2/5/2013 in respect of certain Bill of Entries inter alia contending that there is a change brought about by way of amendment to notification No.21/2002 w.e.f. 1/3/2011 as per notification No.21/2011-Cus, which is pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rely for the reason that snap fasteners have been included under Sl.No.167 which is now renumbered as 282. 5. On the aforesaid contentions, the petitioners seek for a declaration that the buttons imported by them are entitled for exemption under Sl.No.232 as per notification No.12/2012 notwithstanding the amendment to the entry "fasteners" in Sl.No.282 of notification No.12/2012. Petitioners also seek for a direction to permit clearance of the goods under Sl.No.232 and to permit them to describe the item of import as buttons/snap buttons in the Bills of Entries. 6. Counter affidavit has been filed by respondents 1 and 2 inter alia stating that buttons and snap fasteners are two different types of fasteners having different identity, diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 129E of the Customs Act, 1962. The learned counsel for the petitioners submits that on account of specific findings in the CESTAT order which was confirmed by this Court, the entitlement for exemption under Sl.No.140 of the 2002 notification has already been confirmed and therefore the Department cannot take up the very same contention in respect of other Bill of Entries and hence estopped from taking such a view. 9. The first question to be considered is whether the order passed by CESTAT which was confirmed by the High Court would estopp the Customs in passing Exts.P13 and P14 orders. The CESTAT order has been produced as Ext.P5. In Ext.P5 order, the issue considered was whether imported parts of snap buttons were entitled for nil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, fasteners come under the entry at Sl.No.167 of notification 21/2011. It is therefore observed that when a specific entry is made under Sl.No.167 of notification 21/2002 and Sl.No.282 of notification 12/2012, there is an obligation to comply with the conditions to claim exemption from paying duty. It is therefore clear that the order passed by the CESTAT as well as the judgment of this Court was not considering the question regarding snap fasteners which is specifically covered by virtue of an amendment made to Sl.No.167 as per notification 21/2011 and incorporated in notification 12/2012 as well. The amended entry at Sl.No.167 of notification 21/2011 indicates the item as fasteners including button and snap fasteners. Therefore, I do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enerally termed as snap fastener and it comes under entry 140/232, by incorporating fasteners including buttons and snap fasteners would result in substantial confusion. Though the duty is nil, the importer will have to comply with various conditions as specified in condition No.24 whereas no such condition is prescribed as far as entry 140/232 is concerned. It is true that the entry buttons has not been taken away from Sl.No.232. But it is relevant to note that item 282 relates to fasteners, including buttons and snap fasteners. Apparently, there is some difference as far as buttons are concerned compared to that of fasteners. In Sl.No.232, buttons alone has been mentioned whereas in Sl.No.282, the word used is "fasteners" and it is quali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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