2018 (2) TMI 1068

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....y. Commissioner (Ar), For THE Respondent Per : V. Padmanabhan The appeals are filed against Order-in-Appeal No. 511-2007 dated 22/11/2007 and Order-in-Appeal No. 512-2007 dated 22/11/2007. The appellant imported parts of snap buttons and cleared the same at 'nil' rate of duty availing the benefit of exemption Notification No.21/2002 (Sl.No.140). The Revenue, after clearance of the goods, too....

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.... "4. We have gone through the records of the case and the submissions made by both the sides very carefully. During the hearing, all the relevant documents were produced. The invoice shows the description as one part of snap buttons. Different parts of the snap buttons were produced before the Bench during the course of hearing. It is seen that all the different parts together make up the sna....

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....he garments had also been exported, even though the Notification gives exemption to button only. In the circumstances of the case, the benefit to be extended to parts. The snap button consists of 4 parts, a single part in isolation does not have any use at all. If one part is imported, all the other parts also have necessarily to be imported for use. In such circumstances, the part also would be c....