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2023 (11) TMI 224 - CESTAT BANGLOREClassification of imported goods - snap fasteners - to be classified under Customs Tariff Heading 9606 1010 or not - can be considered as buttons for the benefit of the Notification No.21/2002 dated 01.03.2002 or not - HELD THAT:- This issue is no longer res integra as the Hon’ble High Court of Kerala and the Tribunal have clearly held that the benefit of the Notification for snap fasteners is to be allowed. It is also on record that the department had accepted these orders and allowed the benefit of the Notification. Benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. The Commissioner (Appeals) has rightly allowed the appeal filed by the respondent extending the benefit of the notification - appeals filed by the Revenue are dismissed.
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