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2017 (3) TMI 1492 - KERALA HIGH COURTBenefit of N/N. 21/2002 dated 1/3/2002 - snap fasteners - According to the petitioners, they have been regularly importing snap buttons from the year 2002/2003 onwards, which would come squarely under Sl.No.140 and the duty was totally exempted, without any conditions attached to it - Revenue's claim that snap fasteners are covered under heading No.96061010, and therefore the goods are eligible for exemption as they are misdeclared - The Department therefore took up a contention that the snap fasteners which are imported by the petitioners under the respective bills of entry can no longer be assessed under Sl.No.140, but assessment can be made only under Sl.No.167. It is submitted that notification bearing No.12/2012 dated 17/3/2012 was published superseding notification No.21/2002 by which the items had been renumbered. The original Sl.No.140 has been renumbered as Sl.No.232 and Sl.No.167 has become Sl.No.282. Held that: - 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 relates to fasteners, including buttons and snap fasteners. Apparently, there is some difference as far as buttons are concerned compared to that of fasteners. In Sl.No.232, buttons alone has been mentioned whereas in Sl.No.282, the word used is "fasteners" and it is qualified by the words "including buttons and snap fasteners, zip fasteners, including zippers in roll, sliders/pullers and end-stoppers." In other words, if it is merely buttons, it comes under Sl.No.232 and with respect to buttons which can be used as fasteners, it will come under Sl.No.282. There is a difference between both the commodities and it is for the various customs authorities to verify the same and arrive at a conclusion. Hence, I do not think that this Court will be justified in arriving at a conclusion as to whether the particular commodity was either "button" coming under Sl.No.232 or "fasteners"/snap fasteners" coming under Sl.No.282 The petitioners are permitted to prefer an appeal - goods to be released on furnishing of bank guarantee - petition allowed - decided partly in favor of petitioner.
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