TMI Blog2000 (1) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods imported which have been described in the Bill of Entry as No. 5 Beaded Tape (Component of No. 5 metal Zipper Chain) falls within Serial No. 2 of Notification No. 190/90-Cus., dated 31-5-1990 as Zip tape , the Order-in-Appeal impugned has held that this item would fall within the ambit of Serial No. 4 of the said notification as it was not zip tape but it was parts of zip fasteners. 2. Heard Sri S. Sudharshan, learned D.R., who submits that the respondents had before this Tribunal at the time of hearing the Revenue s stay application, produced flow chart on the manufacturing process involved by foreign manufacturer and had made submissions thereon which have been recorded in this Tribunal s stay order No. 180/93, dated 14-6-1993 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this would not be applicable in the absence of zip teeth. He, therefore, submits that the only other place where the item imported would be fall under Serial No. 4 as parts of zip fasterners. He submits this is because the tape imported has already contained beading on one side which makes it exclusively usable only for the manufacture of zip fasteners and as such it is part of zip fasteners. 4. With respect to the observations of the Tribunal in the stay order No. 180/93, dated 14-6-1993 that the item imported could also be capable of being classified under Heading 58.06 as against the claimed classification by the both sides under Heading 96.07. The learned Advocate submits that it is not the Revenue s case and neither their own case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake the later attachment of metal or plastic teeths thereto feasible. In this connection, we have also perused the flow chart in the section concerning anterior processing describes the various processes undertaken from the texture yarn stage, which is the first input in this process, the textured yarn is woven on a needle loom to produce what is described as zipper tape. At this stage, there is no beading on the said zipper tape. This zipper tape is then subjected to stitching on the stitching machine with the aid of sewing thereon and the filler cord is attached and stitched thereon, when this is done, the beading on one side is obtained. The chart describes the said beaded tape as Zipper Raw Chain . Thereafter, the said zipper raw chain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 150% ad valorem A perusal of the above table shows that while the respondents claimed that the above product falls under serial number 4 thereof, it is the case of Revenue before us that the appropriate serial number would be Sl. No. 2. 7. On a careful consideration of this matter, we find that the item imported would more appropriately fall under serial number 2 of the said heading for the following reasons : - (a) The description under serial number 2 is of zip coils, zip rolls or zip tapes which means that the product covered by this would be in long lengths and therefore, of necessity either coiled or rolled as against the product of short length. In this case, it is clear from the declaration from the Bill of Entry that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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