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TMI Blog2018 (4) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (AR) for the respondent Per: C J Mathew This appeal of M/S Sunil Traders against order-in-original no. dated 25th March 2009 of Commissioner of Customs (Import), JNCH pertains to the classification of 'sew on the metal button' imported vide bill of entry no. 784321 dated 16 February 2009 under heading 9606 2100 of the First Schedule to the Customs Tariff Act, 1975 with 'ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e difference in rate of additional duty in the two rival classifications. The declared classification was not accepted as the goods were 'snap buttons' or 'snap fasteners' and not sew buttons'. 3. It is the contention of the Learned Counsel that a reopening of assessments of was not permissible by recourse to section 28 of Customs Act, 1962, that the adoption of alternative cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned goods are metal mechanism that requires stitching, the description and the headings make it clear that the imported items are 'snap fasteners/snap buttons' classifiable under 9606 1010. 5. The appellant has objected to the alteration to the classification of the earlier consignments. According to Learned Authorised Representative, the goods are obtained from the same source an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific description, to suit commercial advantage does not necessarily imply a deliberate attempt to misdeclare. 7. The goods covered by the live as well as the previous consignments have been held liable for confiscation under section 111 (m). In view of our findings above on the earlier consignments there is no ground for sustaining the confiscation of those. Insofar as the live consignments ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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