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2019 (1) TMI 919 - CESTAT NEW DELHIClassification of imported goods - hook and eye fastening strip Nylon 60 - goods containing essential character of brassieres or not - whether classified under CTH 8308 10 10 or under Tariff Heading 6212 90 90 - adoption of HSN - Held that:- The samples of the imported goods consists of a set of hook and eye incorporated into a textile backing. One strip has three parallel rows with the brackets and other strips have a row with two hooks. Some samples were having only one hook and three eyes on the two different strips. If the eye and hook which is made of base metal with some part containing that of textile, plastic etc., would be classifiable under that heading, if it retains the character of hook and eye. The eye and hook retain their character even after being placed on the cloth plastic leather strip. The bra cannot be functional without hook and eye loop. It is manifestly clear that main function of the hook and eye is to fasten the bra and the strips are only used for holding them - This classification is also based on HSN description, accordingly, we find that the classification of hook and eye more appropriately covered by 83 081010 by adopting the international classification also. The ld. Tribunal in the case of Gosai Trading Company [2007 (5) TMI 33 - CESTAT, KOLKATA] had not an occasion to examine the issue above the classification of the impugned good in detail considering the Section, Chapter and Heading entries vis-a-vis HSN Explanation and other Tariff clarification internationally decided. In view of that, we treat the ratio laid down in the Gosai Trading case as per incuriam and respectfully disagree with the same. The classification of the hook and eye fastening strips, imported by the appellant will be rightly covered under heading 8308 10 10 - appeal allowed - decided in favor of appellant.
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