1996 (5) TMI 254

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....r the Respondents. [Order per : V.P. Gulati, Member (T)]. - This appeal has been filed by the revenue and it has been urged that the learned lower authority has mis-directed himself by allowing the benefit of Notification No. 190/90, under S. No. 4 of said notification when the goods according to the revenue clearly fall under S. No. 2 of the notification. 2. What has been imported b....

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....h the teeth and for that reason he pleaded that the classification of goods for the purpose of benefit of notification would be under S. No. 2 of the said notification. 3. The learned Counsel has pleaded that there are four functional parts of the zip fasteners viz. slider, stoppers, teeth made of metal or plastic and tape for the zips. He pleaded that teeth are fitted on to the tape and o....

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..... We, therefore, are proceeding on the assumption that the goods imported are specially designed for use in the zip tapes and the issue we are called upon to go into is only with reference to the benefit of notification in terms of entries at S. Nos. 2 and 4 of the table to the notification. We observe that the term `zip tapes' has not been amplified in the notification and the respondent had also....