Eligibility of shank buttons, snap fasteners (snap buttons), zippers etc. for benefit under notification No.21/2002-Cus, Sl.No.140, 167, 167A and 167B - reg.
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Customs classification of buttons and fasteners confirms exemption eligibility for shank buttons, snap fasteners and zippers. Shank buttons are a variety of buttons classifiable under Chapter 96 and therefore qualify for the Notification No.21/2002-Cus exemption for buttons. Press fasteners, snap fasteners/press studs (two-or-more-part goods operating by a snap mechanism) are classifiable under subheading 9606 10 and qualify as fasteners for the relevant exemption entries. Slide fasteners (zippers) and their parts are classifiable under heading 9607 and are eligible for exemption where the entry covers fasteners. The circular directs uniformity in classification and dissemination to trade and field formations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs classification of buttons and fasteners confirms exemption eligibility for shank buttons, snap fasteners and zippers.
Shank buttons are a variety of buttons classifiable under Chapter 96 and therefore qualify for the Notification No.21/2002-Cus exemption for buttons. Press fasteners, snap fasteners/press studs (two-or-more-part goods operating by a snap mechanism) are classifiable under subheading 9606 10 and qualify as fasteners for the relevant exemption entries. Slide fasteners (zippers) and their parts are classifiable under heading 9607 and are eligible for exemption where the entry covers fasteners. The circular directs uniformity in classification and dissemination to trade and field formations.
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