https://www.taxtmi.com/caselaws?id=100532 Imported goods were treated on a prima facie basis as zip tape, an independent product distinct from zipper chain formed by adding scoops or teeth, so the exemption under Notification No. 190/90-Cus was not available at that stage. The Tribunal also noted that final consideration was required on tariff classification under Heading 58.06. On that reasoning, it granted stay of operation of the lower appellate order allowing exemption until disposal of the appeal. en-us Mon, 14 Jun 1993 00:00:00 +0530 Thu, 02 Feb 2012 16:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100532 Imported goods were treated on a prima facie basis as zip tape, an independent product distinct from zipper chain formed by adding scoops or teeth, so the exemption under Notification No. 190/90-Cus was not available at that stage. The Tribunal also noted that final consideration was required on tariff classification under Heading 58.06. On that reasoning, it granted stay of operation of the lower appellate order allowing exemption until disposal of the appeal. Case-Laws Customs Mon, 14 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100532