TMI Blog1993 (6) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... i, Member (T)]. This application has been filed by the Collector of Customs, Madras, for staying the operation of the order of the learned Collector of Customs (Appeals), Madras, who under the impugned order has allowed the respondents the benefit of Notification 190/90-Cus. 2. The learned Collector (Appeals) has held that the term Zip tapes does not cover the respondents goods and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ends are attached or the metal scoops are attached the same becomes zip chain. He pleaded that the learned lower appellate authority without relying upon any opinion from the Trade or any technical literature has gone on to hold that the zip tape would come into existence only after the metal scoops are attached to the tape imported by the respondents. 4. The learned Chartered Accountant for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chains. She also referred to the schematic diagram shown under the heading MANUFACTURING PROCESS with the following sub-heading : (I) Anterior Processing : for making continuous zipper chains (with cord) and mentioned that both these would go to show that the tape as such when attached with scoops gets to be described as zipper chain or zipper tape . 5. We observe that nowhere in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tured in this process are further used for making finished zippers. It is seen that the zipper tape is an independent entity and when attached with any scoop it emerges as a separate entity zipper raw chain. Thus zipper tapes or zip tape appears to be an item without the attachment of any scoops or teeth. What emerges after the attachment of the scoops or stitching into the tape of the teeth is th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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