Classification of chain scoops as parts of zip fasteners secured exemption despite import without side tapes.

Chain scoops imported in running length, without being stitched to side tapes, were treated as parts of zip fasteners rather than zip coils. The HSN Explanatory Notes to Heading 96.07 describe slide fasteners as comprising scoops, sliders and related components, so chain scoops by themselves could not be excluded as zip coils. The exclusion in Sl. No. (4) of Notification No. 190/90-Cus therefore did not apply, and the imported goods remained eligible for exemption under that entry.

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Issues: Whether chain scoops imported in running length, without being stitched to side tapes, were classifiable as zip coils so as to fall outside Sl. No. (4) of Notification No. 190/90-Cus dated 31-5-1990, or whether they were eligible for exemption as parts of zip fasteners under that entry.

Analysis: The imported sample was recorded as scoops of plastic in running length, and the side tapes had been separately imported. The HSN Explanatory Notes to Heading 96.07 describe slide fasteners as consisting of narrow strips fitted with scoops, and also identify chain scoops, sliders or runners, and pieces and narrow strips mounted with chain scoops as parts of slide fasteners. On that basis, chain scoops by themselves, not stitched to side tapes, could not be treated as zip coils. The exclusion in Sl. No. (4) of the notification therefore did not apply to the imported goods.

Conclusion: The chain scoops imported without being attached to side tapes were eligible for exemption under Sl. No. (4) of Notification No. 190/90-Cus dated 31-5-1990.

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