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Customs - Highlights / Catch Notes

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Classification of imported goods - snap fasteners - Benefit of ...


Imported Snap Fasteners to Retain Exemption Benefits Despite Being Imported in Parts Under Customs Tariff Heading 9606 1010.

November 6, 2023

Case Laws     Customs     AT

Classification of imported goods - snap fasteners - Benefit of exemption - to be classified under Customs Tariff Heading 9606 1010 or not - benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. - AT

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