TMI BlogEligibility of shank buttons, snap fasteners (snap buttons), zippers etc. for benefit under notification No.21/2002-Cus, Sl.No.140, 167, 167A and 167B - reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... 44/2007-Customs F. No.528/78/2007-Cus.(TU) Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs North Block, New Delhi-1. 18 th December, 2007. To, All Chief Commissioners of Customs. All Chief Commissioners of Customs Central Excise. All Chief Commissioners of Customs (Prev). All Commissioners of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espectively of the First Schedule of the Customs Tariff Act, 1975 . Buttons may be of various sizes and shapes according to the purpose for which they are to be used. Further, depending upon the mechanism by which they are used to hold the article (sewing together, pressing, fastening, snap mechanism etc.), these may be in the form of pierced, shank, spherical or other forms. Garments such as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts or may be attached by riveting. Fasteners may be of different types such as press fasteners, snap fasteners or press studs. These consist of two or more parts, and operate by means of snap mechanism. Such fasteners and studs may be designed for sewing on garments etc. or they may be attached by riveting as for example, press studs for gloves. Press fasteners and the like goods are classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending on its usage. Hence, it is clarified that slide fasteners are also eligible for benefit under Notification No.21/2002-Cus , Sl.Nos.167, 167A, or 167B, as the case may be, as 'fasteners'. 5. The above clarification is issued to ensure uniformity in classification and assessment of the goods covered under the above exemption entries. These instructions may be brought to the notice of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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