Home Case Index All Cases Customs Customs + HC Customs - 2008 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 405 - MADRAS HIGH COURTExemption under notification no. 20/99 Cus - 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. 20/99, dated 28-2-1999 (S. No. 294) - 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 customs duty as “Fasteners and poly wadding materials”. Thus, as could be seen from the Notification, any fastener and poly wadding materials, which comes under the tariff Headings 56.01, 96.06, 96.07, are totally exempted from payment of customs duty. – Exemption available.
|