1993 (6) TMI 192

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....ctor (Appeals) has held that the term "Zip tapes" does not cover the respondents' goods and the same are narrow tapes with beaded edges without any metal or plastic scoops attached to the sides and for that reason these do not come under the excluded category under the Notification 190/90-Cus. The Revenue is in appeal against this finding of the learned Collector (Appeals) and have urged that the tape imported is beaded on one edge for fitment of the metal scoops and, therefore, is not covered by the term "Zip tapes". 3. The learned SDR for the Department pleaded that as it is the Zip fasteners are manufactured out of the following four components (1) Tape for zip, (2) Teeth made for metal or plastic, (3) Slider; and (4) Stoppers. He ple....

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....r Processing : for making continuous zipper chains (with cord) and mentioned that both these would go to show that the tape as such when attached with scoops gets to be described as "zipper chain" or "zipper tape". 5. We observe that nowhere in the literature produced by the respondents the tape with scoops has been described as zip tape. In the description under the heading "HIGH SPEED AUTOMATIC ZIPPER CHAIN PRODUCING MACHINE" the term "zip tape" has not been used to describe the tape attached with the scoops and the nomenclature given to this is "zipper chain". In the other literature under "(I) Anterior Processing : for making continuous zipper chains (with cord)" in the schematic diagram, photocopy of which is attached to this order,....