https://www.taxtmi.com/caselaws?id=82982 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. en-us Fri, 26 Feb 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82982 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. Case-Laws Customs Fri, 26 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82982