Exemption for metal belt buckles upheld under the metallic embellishments entry, with consequential relief granted.

Imported belt buckles assessed under Heading 8308.90 were treated as falling within the exemption entry for "metallic embellishments other than zip fasteners" under Serial No. 10 of Notification No. 224/85-Cus., because the Tribunal followed its earlier ruling on the same product and held that metal buckles answered that description. On that basis, the denial of exemption and refund could not be sustained, and consequential relief followed.

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Issues: Whether imported belt buckles were classifiable as "Metallic Embellishments other than zip fasteners" under Serial No. 10 of Notification No. 224/85-Cus. dated 9-7-1985 so as to qualify for exemption and refund of duty.

Analysis: The imported goods were belt buckles assessed under Heading 8308.90, and the dispute turned on whether they fell within the exemption entry covering metallic embellishments other than zip fasteners. The Tribunal followed its earlier decision on the same product and held that metal buckles answered that description. As the issue was identical to the one already decided, the impugned order could not be sustained.

Conclusion: The goods were held to fall within the exemption entry and the appeal was allowed with consequential relief.

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