https://www.taxtmi.com/caselaws?id=418008 The tribunal concluded that the imported hook and eye for brassieres should be classified under CTH 83081010, rather than CTH 62129090. This decision was based on the specificity of CTH 83081010, previous case laws, HSN explanatory notes, and the potential adverse impact on duty payable and commercial viability. The tribunal found that the hook and eye retained their essential character as articles of base metal, aligning with international conventions and trade practices. As a result, the tribunal set aside the previous orders and ruled in favor of the appellant, granting consequential relief. en-us Fri, 04 Feb 2022 00:00:00 +0530 Mon, 06 Feb 2023 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418008 The tribunal concluded that the imported hook and eye for brassieres should be classified under CTH 83081010, rather than CTH 62129090. This decision was based on the specificity of CTH 83081010, previous case laws, HSN explanatory notes, and the potential adverse impact on duty payable and commercial viability. The tribunal found that the hook and eye retained their essential character as articles of base metal, aligning with international conventions and trade practices. As a result, the tribunal set aside the previous orders and ruled in favor of the appellant, granting consequential relief. Case-Laws Customs Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418008