TMI Blog2007 (5) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ories 2. Shri B. N. Chattopadhyay, ld. Consultant appearing for the appellants states that there is no dispute regarding Item No. (i) above and the same has been cleared. The appeal is against Item No. (ii) above, which has not yet been cleared from Customs. The appellants claimed classification of Item No. (ii) above under sub-heading 8308.10 chargeable to 30% ad valoram duty whereas the Department has classified the same under sub-heading 6212.10 chargeable to Rs. 30/- per piece. Shri B.N. Chattopadhyay says that the impugned goods are nothing but Hooks and eyes used in the manufacture of brassieres and since they are used in clothing, Heading 8308 is the proper classification for the same. He also states that these are very low p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whichever is higher 6212 90 90 - Other 30% or Rs. 30 per piece, whichever is higher 8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, hand-bags travel goods or other made up articles ; tubular or bifurcated rivets, of base metal; beads and spangles, of base metals; 8308 10 Hooks, eyes and eyelets: 8308 10 10 Hooks and eyes Eyelets: 30% 830810 21 For Footwear 30% 8308 10 29 Other 30% 8303 20 00 Tubular of bifurcated rivets 30% 8308 90 Other, including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as Bra hook, these two parts are actually "hooks and eye tape for brassieres" consisting of metallic hooks and eyes inserted in the cloth tape. These are readymade components made from cloth tape which can be stitched on to brassieres of the same and similar colour. Secondly, the eyes are placed in three rows spaced apart to enable extending or shortening the brassier length. The cloth portion also ensure that the metallic hooks and eyes do not come in contact with the body of the person wearing the brassieres and cause discomfort. Thus the cloth tape is not merely incidental but has functional uses. For these reasons, it is not possible to classify the hooks and eye tape imported by the appellants as metallic hooks eyes for brassieres un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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