Scope of customs exemption broadened to include zip fastener parts, extending the notified product description and coverage. Amendment substitutes the phrase 'Zip fasteners' with 'Zip fasteners and parts thereof' in Notification No. 5/85-Cus, thereby bringing component parts within the notification's description; the change is made under the public-interest power of section 11-N of the Customs Act, 1962.
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Provisions expressly mentioned in the judgment/order text.
Scope of customs exemption broadened to include zip fastener parts, extending the notified product description and coverage.
Amendment substitutes the phrase "Zip fasteners" with "Zip fasteners and parts thereof" in Notification No. 5/85-Cus, thereby bringing component parts within the notification's description; the change is made under the public-interest power of section 11-N of the Customs Act, 1962.
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