https://www.taxtmi.com/caselaws?id=82992 Imported metal buckles used in the leather industry were treated as "metallic embellishments other than zip fasteners" under the customs exemption notification because the term was not defined and had to be understood by ordinary usage. The decisive test was whether the article had the character of an embellishment and served a beautifying or adornment function, even if it also had a functional aspect. The later amendment specifically naming buckles was regarded as clarificatory, not as changing the legal position, and prior administrative treatment supported the same construction. 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 were treated as "metallic embellishments other than zip fasteners" under the customs exemption notification because the term was not defined and had to be understood by ordinary usage. The decisive test was whether the article had the character of an embellishment and served a beautifying or adornment function, even if it also had a functional aspect. The later amendment specifically naming buckles was regarded as clarificatory, not as changing the legal position, and prior administrative treatment supported the same construction. Case-Laws Customs Fri, 16 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82992