https://www.taxtmi.com/caselaws?id=94682 Imported beaded tape described as a component of zipper chain was treated as zip tape under Serial No. 2 of Notification No. 190/90-Cus., because it was a dyed, narrowed woven fabric tape with corded beading on one side and remained in tape form before teeth were affixed. Serial No. 4, covering parts of zip fasteners such as sliders, stoppers and teeth, applied only to items at a later processing stage and not to the imported goods. The classification therefore fell under Serial No. 2 rather than Serial No. 4, and the Revenue's appeal succeeded. en-us Thu, 06 Jan 2000 00:00:00 +0530 Sat, 03 Dec 2011 10:21:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94682 Imported beaded tape described as a component of zipper chain was treated as zip tape under Serial No. 2 of Notification No. 190/90-Cus., because it was a dyed, narrowed woven fabric tape with corded beading on one side and remained in tape form before teeth were affixed. Serial No. 4, covering parts of zip fasteners such as sliders, stoppers and teeth, applied only to items at a later processing stage and not to the imported goods. The classification therefore fell under Serial No. 2 rather than Serial No. 4, and the Revenue's appeal succeeded. Case-Laws Customs Thu, 06 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94682