2007 (7) TMI 458

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The short question which arises for consideration in this case is whether the "NYLON ZIPPER LONG CHAIN WITHOUT SLIDER" imported by the appellants and cleared under bill of entry dated 6-12-1999 is eligible for the benefit of exemption under Customs Notification No. 20/99 dated 28-2-1999 (S. No. 294). The Notification, at S. No.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reasoning of the lower authorities. After considering the submissions, we are of the view that it would be too narrow a construction of the relevant entry in the Notification, to deny its benefit to the appellants. The Tariff and HSN Notes indicate that fasteners and parts thereof are classifiable under Heading 96.07. We find that the item imported by the appellants was fastener without slide. The....