https://www.taxtmi.com/caselaws?id=445333 Snap fasteners imported for use in garments were treated as buttons for exemption under Notification No. 21/2002-Customs. The analysis follows the purposive view that press buttons or snap fasteners, once assembled on garments, perform the function of buttons and the exemption should support export manufacture rather than be read narrowly. Prior decisions had already settled this interpretation, and departmental reliance on Circular No. 44/2007 did not alter that position. The result was that the exemption applied to the imported snap fasteners and the Revenue challenge failed. en-us Fri, 03 Nov 2023 00:00:00 +0530 Thu, 04 Apr 2024 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445333 Snap fasteners imported for use in garments were treated as buttons for exemption under Notification No. 21/2002-Customs. The analysis follows the purposive view that press buttons or snap fasteners, once assembled on garments, perform the function of buttons and the exemption should support export manufacture rather than be read narrowly. Prior decisions had already settled this interpretation, and departmental reliance on Circular No. 44/2007 did not alter that position. The result was that the exemption applied to the imported snap fasteners and the Revenue challenge failed. Case-Laws Customs Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445333