https://www.taxtmi.com/caselaws?id=82992 Imported metal buckles used in the leather industry fall within "metallic embellishments other than zip fasteners" where their appearance and use demonstrate beautification or adornment, notwithstanding an additional functional role. As "metallic embellishment" was undefined, ordinary meaning governs the classification. In the absence of evidence rebutting the buckles' embellishing character, they qualify for the customs exemption. A subsequent amendment expressly referring to buckles removes doubt and is clarificatory rather than altering the existing legal position. Prior consistent administrative treatment further supports this interpretation. en-us Fri, 16 Apr 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82992 Imported metal buckles used in the leather industry fall within "metallic embellishments other than zip fasteners" where their appearance and use demonstrate beautification or adornment, notwithstanding an additional functional role. As "metallic embellishment" was undefined, ordinary meaning governs the classification. In the absence of evidence rebutting the buckles' embellishing character, they qualify for the customs exemption. A subsequent amendment expressly referring to buckles removes doubt and is clarificatory rather than altering the existing legal position. Prior consistent administrative treatment further supports this interpretation. Case-Laws Customs Fri, 16 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82992