1993 (2) TMI 212

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....spondents. [Order per : K.S. Venkataramani, 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  v....

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....eading 58.06 and coil in running length under Heading 96.07. In the proceedings which followed 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 1....

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....which it is clear that the sample is nothing but scoops parts of the zip made of plastic in running 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 p....

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....e tapes had been separately imported. Now as per HSN Explanatory Notes (which it is well settled 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....