https://www.taxtmi.com/caselaws?id=121941 A zip-fastening article imported as a nylon zipper long chain without slider was treated as a fastener under Heading 96.07 and covered by the exemption in Notification No. 20/99. The analysis rejected a narrow reading that would deny exemption merely because the item was imported without a slider, noting that the record showed no use other than zip-fastening and that the tariff and HSN notes supported inclusion of fasteners and parts thereof within the heading. The exemption benefit was therefore available, and the demand was set aside. en-us Thu, 12 Jul 2007 00:00:00 +0530 Tue, 07 Aug 2012 13:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121941 A zip-fastening article imported as a nylon zipper long chain without slider was treated as a fastener under Heading 96.07 and covered by the exemption in Notification No. 20/99. The analysis rejected a narrow reading that would deny exemption merely because the item was imported without a slider, noting that the record showed no use other than zip-fastening and that the tariff and HSN notes supported inclusion of fasteners and parts thereof within the heading. The exemption benefit was therefore available, and the demand was set aside. Case-Laws Customs Thu, 12 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121941