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2013 (2) TMI 4 - KERALA HIGH COURTNotification 21/2002 – Granting exemption from import duty on tags, labels, stickers, belts, buttons or hangers imported by bonafide exporters – Whether assessee is entitled to duty exemption on import of parts of buttons used for making garments for export – Assessee not imported the buttons in full but imported only parts of buttons – Held that:- Buttons, when fixed on the garment turn to be full – Benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form – Decided against the revenue.
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