TaxTMI 
TaxTMI 
1996 (6) TMI 205
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....ble to the product in question because the goods in the present case were imported after the said amending Notification dated 16-1-1991 and before the further issue of the amending Notification No. 293/92, dated 13-11-1992. 2. Learned Advocate, Shri J.N. Biswas for the appellants has submitted that prior to the amending Notification No. 5/91, dated 16-1-1991, the said goods were being classified under Tariff Heading 96.06 and the benefit of the Notification No. 267/89-Cus., dated 1-11-1989 was also further extended inasmuch as `Magnetic locks/Buttons' were specifically mentioned in the table to the said Notification. Later on, when the amending Notification No. 5/91, dated 16-1-1991 was issued taking away the expression, `Magnetic B....
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....ich indicates that `Magnetic Buttons' are developed into `Magnetic Snap' by them for the first time in the world and their Intellectual Property Right is being infringed by the so-called importation of `Magnetic Buttons'. He also relies on Madras Custom House Bills of Entry dated 24-4-1992 and 30-5-1992, which appear to indicate that `Magnetic Buttons' amplified as `Magnetic Locks' for leather goods had been assessed under the Tariff Heading 9606.29. 4. Learned Advocate also points out that there is a Judgment of Saini International in Order-in-Appeal No. 299/94-301/94 passed by Collector of Customs (Appeals), Calcutta, wherein he has held that `Magnetic Buttons' are falling specifically under Tariff Heading 96.06. He also submits t....
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....er, submits that in the Notification No. 5/91, dated 16-1-1991, the expression - `Magnetic Buttons' - was specifically deleted. The earlier expression - `Magnetic Locks/Buttons' - was merely reduced to `Magnetic Locks'. He, therefore, submits that by specific omission of the expression - `Magnetic Buttons' - in the said Notification No. 5/91, the intention was very clear that there would be no exemption to the `Magnetic Buttons' under the said Notification. 6. As regards the contention of the learned Advocate that they would fall under Serial No. 4 of the table to the said Notification i.e. `Buttons', which gives exemption to `Buttons' and `Fasteners' falling under Heading 96.06, learned SDR submits that this serial number would not....
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....other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal 8308.10 - Hooks, eyes and eyelets 8308.20 - Tubular or bifurcated rivets 8308.90 - Other, including parts." 9. On the other hand, we find that `Buttons' are specifically mentioned in Tariff Heading 96.06. The goods have been imported as `Magnetic Buttons'. The Invoice says so. The goods were being classified also under the said Tariff Heading 96.06 before 16-1-1991. We are, therefore, of the view having regard to the overall facts and circumstances of the case, that the goods are classifiable under Tariff Heading 96.06. 10. Once the question of classification of the goods as `But....