TaxTMI 
TaxTMI 
1993 (2) TMI 212
X X X X Extracts X X X X
X X X X Extracts X X X X
....ramani, Member (T)]. - Customs exemption Notification 190/90, dated 31-5-1990 prescribed the following concessional rate of duty : Sl. No. Heading No. or Sub-Heading No. Description Rate 1. 2. 3. 4. 1. 96.06 All goods 100% ad valorem 2. 96.07 Zip Coils, Zip rolls or Zip tapes 100% ad valorem plus Rs. 1.50 per metre 3. 96.07 Zip fastners 100% ad&....
X X X X Extracts X X X X
X X X X Extracts X X X X
....before the Assistant Collector of Customs Group (non-project), Bombay Custom House, the appellants agreed that side tapes were narrow fabrics classifiable under Heading 58.06. But in respect of chain scoop they claimed that these were parts of zip fastners and covered by Sl. No. (4) of the Notification 190/90. But the Assistant Collector held that entry at Sl. No. 4 of the Notification is qualifie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ning length. It has been contended that the conclusion of the Assistant Collector is at variance with the examination report. It was urged that the goods imported were scoops without side tapes and hence could not be considered as zip coil. It was also submitted that as per Explanatory Notes to HSN the parts of slide fastners are chain scoops, sliders or runners and pieces and narrow strips of any....
X X X X Extracts X X X X
X X X X Extracts X X X X
....have a persuasive value as CTA is largely based thereon) under Heading 96.07 it has been stated, "Most slide fastners consist of two narrow strips of textile material one edge of each strip being fitted with scoops (of metal, plastics, etc.) which can be made to interlock by means of a slider or runner." And again, "Parts of slide fastners e.g. chain scoops, sliders or runners, and pieces and narr....