https://www.taxtmi.com/caselaws?id=220591 Parts of buttons imported for use in export garments were treated as within the scope of the customs exemption, because they formed an operational press button when fixed on the garment. The court applied a purposive construction to the exemption notification, noting that its object was to support export competitiveness and benefit bona fide exporters. The exemption was not to be denied merely because the buttons were imported in disassembled form rather than as a finished article. The assessee was therefore entitled to the duty benefit. en-us Mon, 25 Jul 2011 00:00:00 +0530 Fri, 25 Jan 2013 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220591 Parts of buttons imported for use in export garments were treated as within the scope of the customs exemption, because they formed an operational press button when fixed on the garment. The court applied a purposive construction to the exemption notification, noting that its object was to support export competitiveness and benefit bona fide exporters. The exemption was not to be denied merely because the buttons were imported in disassembled form rather than as a finished article. The assessee was therefore entitled to the duty benefit. Case-Laws Customs Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220591