2013 (2) TMI 4

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.... and P.R. Raja, for the Respondent. [Judgment per : C.N. Ramachandran Nair, J]. -  Heard learned Standing Counsel for the appellant and learned counsel for the respondent. 2. The question raised is whether the CESTAT [2010 (249) E.L.T. 414 (Tri. - Bang.)] is justified in holding that the respondent is entitled to duty exemption on import of parts of buttons used for making garme....

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....r parts of button make a full operational press button on the cloth. In fact, the button operationally consists of two parts, one male and the other female. Each such part is made up of two items, which are riveted from both sides of the cloth to make one part. The corresponding one is fixed on the other part of the cloth, which also has two parts and the fixing is done by riveting. Obviously pres....