Exemption for zip-fastening articles under Heading 96.07 extends to nylon zipper chains without sliders when they function as fasteners.

A zip-fastening article imported as a nylon zipper long chain without slider was treated as a fastener under Heading 96.07 and covered by the exemption in Notification No. 20/99. The analysis rejected a narrow reading that would deny exemption merely because the item was imported without a slider, noting that the record showed no use other than zip-fastening and that the tariff and HSN notes supported inclusion of fasteners and parts thereof within the heading. The exemption benefit was therefore available, and the demand was set aside.

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Issues: Whether nylon zipper long chain without slider imported under Heading 96.07 was eligible for exemption as "fasteners" under Notification No. 20/99 dated 28-2-1999.

Analysis: The relevant notification exempted fasteners under Heading 96.07 of the tariff. The imported article was a zip-fastening item and the record did not show any use other than zip-fastening. A narrow construction that denied exemption merely because the article was without slider was rejected, as the tariff and HSN notes indicated that fasteners and parts thereof fell within the heading.

Conclusion: The imported item was held to be a fastener without slider and entitled to the exemption benefit.

Final Conclusion: The demand was set aside and the importer succeeded on the exemption question.

Ratio Decidendi: An exemption entry for "fasteners" under a tariff heading must be construed reasonably to include a zip-fastening article that functions as a fastener, and exemption cannot be denied on a narrow view that excludes the item merely because it is imported without its slider.

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