9911796707
TMI Blog2023 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 21/2002 Sl. No. 140 as Buttons. However, Original Authority denied the benefit of the said Notification on the ground that the imported items are not as per the description given in Sl. No. 140. Aggrieved by the said order of the adjudicating authority, the Respondent had filed an appeal before the Commissioner (Appeals) and Learned Commissioner (Appeals) vide impugned orders set aside the order passed by the Original Authority. Aggrieved by the said orders, the present appeals are filed by the Revenue. 2. When the matter came up for hearing, the Learned Authorized Representative submitted that the issue in the present appeals is not covered by the Final Order of this Tribunal in earlier matter as held by the Appellate Authority. As pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce stud button and multi piece press button or snap fasteners as they are interchangeably called as buttons or snap fasteners. Both categories of buttons are for the same purpose in the contest of manufacture of readymade garments for export. Learned counsel for the respondent further submits that the issue is no more res integra, the issue has attained finality as per the Final Order No.673/2009 dated 29.05.2009 of this Tribunal. The appeal filed by the Department before the Hon'ble High Court of Kerala and was dismissed vide judgment dated 25.07.2011 in C.A No. 3/2010. The Hon'ble High Court held that: "During hearing of this appeal, the respondent's counsel produced before us the parts of button imported, and on examining the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LP No. 10900/2012. 5. Learned counsel further submits that this issue was again considered by this Tribunal and this Tribunal vide Final Order No. 23095 - 23096/2017 dated 8.12.2017 allowed the appeal of the respondent. He also referred to the Order-in-Original No. COC-Custom 000-Com-042-15-16 dated 29.01.2016 where similar issue was considered by the respondent and held that "it can thus be seen that the higher appellate forum are of the unanimous opinion that the item imported by the noticee is part of a set consisting of four components of which two such components when reverted together made the male and female part of the whole set and these set were eligible for exemption vide Sl. No. 140 of the exemption Notification No. 21/2002 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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