AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Eligibility of shank buttons, snap fasteners (snap buttons), zippers etc. for benefit under notification No.21/2002-Cus, Sl.No.140, 167, 167A and 167B - reg.
X X X X Extracts X X X X
X X X X Extracts X X X X
....B - reg. Circular No. 44/2007-Customs F. No.528/78/2007-Cus.(TU) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs North Block, New Delhi-1. 18^th December, 2007. To, All Chief Commissioners of Customs. All Chief Commissioners of Customs & Central Excise. All Chief Commissioners of Customs (....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... covered under tariff heading 9606 21, 9606 22 and 9606 29 respectively of the First Schedule of the Customs Tariff Act, 1975. Buttons may be of various sizes and shapes according to the purpose for which they are to be used. Further, depending upon the mechanism by which they are used to hold the article (sewing together, pressing, fastening, snap mechanism etc.), these may be in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd female) and operate by means of a snap mechanism. They are either sewn on the garments or may be attached by riveting. Fasteners may be of different types such as press fasteners, snap fasteners or press studs. These consist of two or more parts, and operate by means of snap mechanism. Such fasteners and studs may be designed for sewing on garments etc. or they may be attached by ri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s, each with a specially shaped edge designed to interlock one with the other under the action of a slider. These are different type of fasteners depending on its usage. Hence, it is clarified that slide fasteners are also eligible for benefit under Notification No.21/2002-Cus, Sl.Nos.167, 167A, or 167B, as the case may be, as 'fasteners'. 5. The above clarification is issued to ens....