TaxTMI 
TaxTMI 
2023 (1) TMI 1060
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....002. The department alleges that the petitioners by misdescribing the product imported as a button/snap button availed the exemption from payment of customs duty. According to the department, the product imported by the petitioners are snap fasteners and falls under Sl.No.167 of notification No.21/2002. The petitioners challenged the classification of product imported as fasteners before the CESTAT, Bangalore in Application.C/281/2008. The CESTAT, by order dated 18.3.2009, accepted the petitioners' case that the goods imported by the petitioners come under the category of Buttons or Snap Buttons. The Revenue challenging the order dt.18.3.2009 filed Customs Appeal No.3 of 2010 in this Court. By judgment dated 25.07.2011, the appeal filed by the revenue was dismissed. The department challenged the judgment dated 25.07.2011 and the classification of the goods imported by the petitioners as buttons/snap buttons in the Supreme Court, and the special leave petition dated 26.03.2012 filed by the department was dismissed. Thus the narrative is made to establish that the Products/Goods imported by the petitioners as Snap Buttons fall under Entry-140 of Notification No.21/2002. 4. On 17.03.....
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....same as fasteners including buttons and snap fasteners, no change had been made to the entry at Sl.No.140. Ext.P12 is the customs notification No.12/2012 in which Sl.No.140 of the earlier notification had been renumbered as 232 in which the duty is shown as nil and the description of the entries reads as "tags, labels, stickers, belts, buttons or hangers, imported by bonafide exporters". In other words, the contention is that the entry of buttons had not been changed and is still treated as nil duty. But in regard to fasteners, the entry had been renumbered as 282 where Clause (a) of the description would show it as "fasteners including buttons and snap fasteners". It is argued that when parts of a button is generally termed as snap fastener and it comes under entry 140/232, by incorporating fasteners including buttons and snap fasteners would result in substantial confusion. Though the duty is nil, the importer will have to comply with various conditions as specified in condition No.24 whereas no such condition is prescribed as far as entry 140/232 is concerned. It is true that the entry buttons has not been taken away from Sl.No.232. But it is relevant to note that item 282 relat....
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....the orders in Exts.P9, P10 and P13. Either the product imported or the nomenclature under which it is imported and the applicable entry in Notification Nos. 21/2002 and 12 of 2012 have not changed. The respondents have denied the benefit of exemption by treating the goods imported by the petitioner as falling under Sl.No.167 of Notification No.21 of 2002. The petitioners challenged the order classifying the goods imported by the petitioners as falling under Sl.No.167, i.e., fasteners. This Court in Customs Appeal No.3/2010 has considered the goods imported by the petitioner and recorded a finding that the goods imported by the petitioners would fall under Sl.No.140 of Notification No.21 of 2002. The findings recorded by this Court and the CESTAT Tribunal are on the buttons/goods imported by the petitioners. The Supreme Court confirmed the said view by order dated 26.03.2012 in SLP No.10900/2012 (Ext.P8). That being so, Notification No.21 of 2011 (Amendment) is issued or that the Notification No.12 of 2012 is issued replacing Notification No.21 of 2002 would not lead to a change in circumstances so far as the goods imported by the petitioners as buttons. The Notification No.21 of 20....
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....of the efficacy and desirability of relegating the petitioners to avail the remedy of appeal under the Act, had called upon the respondents to state their case on the goods imported by the petitioners under the subject matter of orders impugned in the Writ Petition. The statement of the learned counsel appearing for the respondents is taken note of. After taking note of the stand of the department, we are of the view that if a question of fact or verification of product and applicable entry in the respective notifications is to be arrived at in the adjudication, this Court by discretion relegates the petitioners to work out the remedy of appeal. In the case on hand, there is no difference in the goods considered and decided by this Court referring to Notification No.21 of 2002 and the goods now imported and an exemption claimed under Sl.No.232 of the subsisting entries in Notification No.12 of 2012. In other words, the short question that falls for consideration is whether the benefit of adjudication in the earlier round of litigation is to be extended to the subject consignments having regard to the scheme under Notification No.12 of 2012 or not. We hasten to add that the omnibus ....
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....rch 2005. Explanation:- For the purposes of this notification, the rate specified in column (4) or column (5) is ad valorem rate, unless otherwise specified. Table S.No Chapter or Heading or sub-heading Description of goods Standard rate Additional duty rate Condition No. (1) (2) (3) (4) (5) (6) 1 1 Cows, heifers, bulls, goats, sheep, pigs, angora, rabbits, ducklings and pure line poultry stock 5% - - xxx xxx 139 3823.70 All goods 30% -- -- 140 39, 48 or any other Chapter Tags, labels, printed bags, stickers, belts, buttons or hangers imported by bona fide exporters Nil Nil -- xxx xx xxx xx xxx xxx xxx xxxx xxx xxx xxx xxx 167 52 or any chapter a) Fasteners b) Inlay cards c) Shoulder pads d) Buckles e) Eyelets f) Hooks and eyes g) Rivets h) Collar stays, collar patties, butterfly and other garment stays including plastic stays i) Fusible embroidery motifs or prints j) aces k) Badges including embroidered badges l) Embroidery threads m) Sewing thread n) Stones (other than precious and semi precious) o) Sequin p) Tape, Elastic tape and hook tape of width not exceeding 75 mm q) Velcro tap....
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.... Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002- Customs, dated the 1st March 2002 Published in the Gazette of India. Extraordinary, Part 11. Section 3, Sub-section (i), vide number G.S.R. 118(E) dated the 1st March, 2002, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below or column (3) of the said Table read with the relevant List appended hereto, as the case may be, and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, (a) from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the standard rate specified in the corresponding entry in column (4) of the said Table, (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act....