https://www.taxtmi.com/caselaws?id=355647 The Tribunal allowed the appeal, setting aside the duty demand on imported snap button parts under exemption Notification No.21/2002. Relying on a previous decision, the Tribunal found that all parts collectively constitute the snap button, meeting the conditions of the notification when used in garments for export. Emphasizing the practical usage of the parts, the Tribunal concluded that the duty imposition was unwarranted, granting relief to the appellant and underscoring the significance of considering the functional role of imported parts in determining exemption eligibility under customs notifications. en-us Fri, 08 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355647 The Tribunal allowed the appeal, setting aside the duty demand on imported snap button parts under exemption Notification No.21/2002. Relying on a previous decision, the Tribunal found that all parts collectively constitute the snap button, meeting the conditions of the notification when used in garments for export. Emphasizing the practical usage of the parts, the Tribunal concluded that the duty imposition was unwarranted, granting relief to the appellant and underscoring the significance of considering the functional role of imported parts in determining exemption eligibility under customs notifications. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355647