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TMI Blog2018 (2) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... dent Per : V. Padmanabhan The appeals are filed against Order-in-Appeal No. 511-2007 dated 22/11/2007 and Order-in-Appeal No. 512-2007 dated 22/11/2007. The appellant imported parts of snap buttons and cleared the same at 'nil' rate of duty availing the benefit of exemption Notification No.21/2002 (Sl.No.140). The Revenue, after clearance of the goods, took the view that this exemption notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and the submissions made by both the sides very carefully. During the hearing, all the relevant documents were produced. The invoice shows the description as one part of snap buttons. Different parts of the snap buttons were produced before the Bench during the course of hearing. It is seen that all the different parts together make up the snap button. However, each part has been imported in se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ives exemption to button only. In the circumstances of the case, the benefit to be extended to parts. The snap button consists of 4 parts, a single part in isolation does not have any use at all. If one part is imported, all the other parts also have necessarily to be imported for use. In such circumstances, the part also would be covered by entry No.140. Any other interpretation would lead to abs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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