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2018 (2) TMI 1068 - AT - CustomsBenefit of N/N. 21/2002 (Sl.No.140) - import of parts of snap buttons - Revenue, after clearance of the goods, took the view that this exemption notification is not applicable to parts of snap buttons - Held that: - reliance placed in the case of KITEX GARMENTS LTD. Versus COMMR. OF CUS., COCHIN [2009 (3) TMI 454 - CESTAT, BANGALORE], where it was held that the benefit to be extended to parts. The snap button consists of 4 parts, a single part in isolation does not have any use at all. If one part is imported, all the other parts also have necessarily to be imported for use. In such circumstances, the part also would be covered by entry No.140. Any other interpretation would lead to absurdity - appeal allowed - decided in favor of appellant.
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