2008 (2) TMI 405

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.... Customs, Excise and Service Tax Appellate Tribunal dated 12-7-2007 made in Final Order No. 867 of 2007 [2007 (217) E.L.T. 135 (Tribunal)]. 2. The question that has been raised before the Tribunal was whether the Nylon Zipper Long Chain without slider imported by the respondent and cleared under bill of entry dated 6-12-1999 is eligible for the benefit of exemption under Customs Notification No. ....

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....mentioned in the notification for duty free import. The Tribunal held in favour of the importer. The correctness of the same is now canvassed before us. 5. We have heard Mr. B. Shanthakumar, learned Senior Central Government Standing Counsel. 6. The tariff Heading 96.07, with which reliance has been placed by the department reads as follows:- "96.07 - SLIDE FASTENERS AND PARTS   &nb....

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.... each with a specially shaped edge designed to interlock one with the other under the action of a slider. (2) Parts of slide fasteners, e.g., chain scoops, sliders or runners, end pieces, and narrow strips of any length mounted with chain scoops". 7. Sl. No. 294 of the Notification after referring the tariff Heading 56.01, 96.06 or 96.07, describe the goods which are exempted from payment of cus....