1995 (5) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Bombay Custom House. The goods were classified under Heading 9606.22 CTA extending exemption under the Notification No. 267/89. This heading of 9606.22 reads as buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks. The sub-heading 9606.22 covers such articles of base metals not covered with textile material. Subsequently to the clearance of the goods it appeared to the Custom House that the goods were correctly classifiable under sub-heading 8309.90. Heading 8309.00 at the relevant time covered Clasps, frames with clasps, buckles, buckle clasps, hooks, eye, eyelets. Therefore, less charge demand was issued for Rs. 7,542/- on the revised classification at the higher rate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to classify the imported goods under Heading 9606.00. It is against this order of the Collector (Appeals) that the present appeal has been filed by the Collector of Customs, Bombay. Shri Mohan Lal, the learned Departmental Representative referred to the ground of appeal and submitted that Heading 8308.00 CTA is more specific to the goods imported than Heading 96.06. Referring to the HSN Explanatory Notes under Heading 9606.00, the learned Departmental Representative contended that the buttons covered under that heading are those used in garments and in haberdashery. The goods imported are for use in leather goods and not in textile garments. The learned Departmental Representative, therefore, pleaded for the restoration of the Assistant Col....