2007 (5) TMI 33

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....tem No. (ii) above, which has not yet been cleared from Customs. The appellants claimed classification of Item No. (ii) above under sub-heading 8308.10 chargeable to 30% ad valoram duty whereas the Department has classified the same under sub-heading 6212.10 chargeable to Rs. 30/- per piece. Shri B.N. Chattopadhyay says that the impugned goods are nothing but Hooks and eyes used in the manufacture of brassieres and since they are used in clothing, Heading 8308 is the proper classification for the same. He also states that these are very low priced items priced at 16 paise per piece and hence cannot be subjected to a very high duty of Rs. 30/- per piece under Heading 6212. He also produced a sample of the goods in question. 3. Heard the l....

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.... with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, hand-bags travel goods or other made up articles ; tubular or bifurcated rivets, of base metal; beads and spangles, of base metals;   8308 10 Hooks, eyes and eyelets:   8308 10 10 Hooks and eyes Eyelets: 30% 830810 21 For Footwear 30% 8308 10 29 Other   30% 8303 20 00 Tubular of bifurcated rivets 30% 8308 90 Other, including parts: Buckles:   8308 90 11 For Footwear 30% 8308 90 91 Other 30% 8308 90 20 Imitation zari spangles Beads and spangles of base metal: 30% 8308 90 31 For garments, made up....

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....are placed in three rows spaced apart to enable extending or shortening the brassier length. The cloth portion also ensure that the metallic hooks and eyes do not come in contact with the body of the person wearing the brassieres and cause discomfort. Thus the cloth tape is not merely incidental but has functional uses. For these reasons, it is not possible to classify the hooks and eye tape imported by the appellants as metallic hooks eyes for brassieres under heading 8308. These are more appropriately  classifiable as parts of brassieres under Heading 6212 as these can be readily stitched to adjacent parts of brassieres to manufacture a complete brassier. 6. The arguments advanced by the ld. Consultant regarding the low value of t....