2022 (2) TMI 259

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...., for the past 10 years classifying the same under CTH 83081010, which is a specific heading for hook and eye and leviable to customs duty at 10%. The Commissioner (Appeals) held that the hooks eye are not bra extenders; but are parts of brassieres and therefore classifiable under 62129090. The Commissioner (Appeals) relies on the decision of the CESTAT in the case of M/s Gosai Trading Co 2007 (214) ELT 301 (Tri-Kolkata). 3. Learned counsel further submits that headings 830810 and 62129090 read as follows: "83.08. Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewelry, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made-up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal. 8308.10 - Hooks, eyes and eyelets. 6212 - Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. 62129090--- Other...... 4. Learned counsel further submits that the appellant had all along classified hook and eye under 830810, which i....

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....2015 (320) ELT A281 SC) (a). Zymonutrients Pvt. Ltd. Vs. CC (2020 (372) E.L.T. 458 Tri. 7. She submits that the Appellant draw the attention of the Hon'ble Tribunal to the decision of CESTAT, New Delhi in the case of Ajay Kumar Vs. Commissioner of Central Excise, New Delhi, reported in 2019 (366) E.L.T. 305 (Tri-Del.), wherein on an identical issue it has been held that hook and eye are correctly classifiable under 83081010 and not under 62129090 as part of brassieres. In this decision, the HSN for chapter 8308 had been extensively discussed. It was also held by the CESTAT that the earlier decision of the Calcutta CESTAT on the same issue in the case of M/s. Gosai Trading as per incuriam as the same has been passed without considering various aspects. This decision of CESTAT, New Delhi is squarely applicable to the facts of the Appellant's case. The department has filed an appeal before the Supreme Court and the same has been admitted "2019 (367) E.L.T. A158". However, the operation of the order has not been stayed. In view of this the Order passed by Commissioner relying on the decision of Gosai Trading is not sustainable. Commissioner has totally ignored the case law s....

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....HE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS, HANDBAGS, TRAVEL GOODS OR OTHER MADE-UP ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METAL. 8308.10 - Hooks, eyes and eyelets. 12. We also find that HSN further clarifies that articles referred to in (A), i.e., hooks, eyes and eyelets may also contain parts of leather, textiles, plastics wood, horn; bone, ebonite, mother of pearl, ivory, imitation precious stones, etc., provided they retain the essential character of articles of base metal; They may also be ornamented by working of the metal. We find having seen the sample of the article and having gone in to the notes of HSN, we find that the impugned goods should fall under the specific heading i.e. CTH 83081010. 13. We find that tribunal, in the case of M/s Ajay Kumar, has gone in to the case in detail and held the classification under CTH 83081010 to be correct. Tribunal has considered the Chapter notes, HSN notes and international nomenclature and have held that the Hooks and eye do not lose the essential character of being articles of base metal even when attached to the piece of cloth and in terms of HSN explanat....

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.... We also find that Learned Advocate has supplied the internet printout of classification of product (set of hook and eyes intended for use as a part of brassieres as determined by EU Binding Tariff Information which is reproduced as below: "HS Code: 8308, 10,00,00 BTI Reference: GB109439269 Issuing country: UNITED KINGDOM Date of Issue: 30 July, 2002 Keywords: EYES, HOOKS, OF BASE METALS, ON A TEXTILE BASE Description: A SET OF HOOKS AND EYES INCORPORATED INTO A TEXTILE BACKING CONSISTS OF TWO RECTANGLES OF TWO TEXTILE LAYERS ONE HAS A SURFACE INCORPORATING THREE PARALLEL ROWS OF THREE BASE METAL EYES. THE OTHER HAS A ROW OF THREE HOOKS INTENDED FOR USE AS PART OF BRASSIERES. Sources: EU Binding Information" "HS Code: 8308,10.00 TI Reference: PT2004-000122 Issuing Country: PORTUGAL Date of Issue: 28 Dec., 2004 Keywords: RIBBON Description: Assembly consisting of metal brackets and their hooks that have incorporated the two rectangular strips of textile materials, with 3.8 x2.7 cm and 3.8 cm. One of the strips has three parallel rows where the brackets are hooked, and the other strip has a row with two hooks. The strips have an ancillary to the brackets and....