https://www.taxtmi.com/caselaws?id=85766 Imported belt buckles assessed under Heading 8308.90 were treated as falling within the exemption entry for "metallic embellishments other than zip fasteners" under Serial No. 10 of Notification No. 224/85-Cus., because the Tribunal followed its earlier ruling on the same product and held that metal buckles answered that description. On that basis, the denial of exemption and refund could not be sustained, and consequential relief followed. en-us Wed, 04 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85766 Imported belt buckles assessed under Heading 8308.90 were treated as falling within the exemption entry for "metallic embellishments other than zip fasteners" under Serial No. 10 of Notification No. 224/85-Cus., because the Tribunal followed its earlier ruling on the same product and held that metal buckles answered that description. On that basis, the denial of exemption and refund could not be sustained, and consequential relief followed. Case-Laws Customs Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85766