TMI Blog2018 (2) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... S., COCHIN [2009 (3) TMI 454 - CESTAT, BANGALORE], where it was held that the benefit to be extended to parts. The snap button consists of 4 parts, a single part in isolation does not have any use at all. If one part is imported, all the other parts also have necessarily to be imported for use. In such circumstances, the part also would be covered by entry No.140. Any other interpretation would le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties confirmed the duty demand against the appellant. Aggrieved by the demand for customs duty, the present appeals have been filed. 2. With the above background, we heard Shri P.R. Venkatesh, learned advocate for the appellant as well as Shri Naveen Kushalappa, learned AR for the Revenue. 3. The learned counsel submits that the issue is settled in favour of the appellant by the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification, the button only is entitled for exemption and not its parts. The entry No.140 in the relevant notification reads as under:- Entry No.140: Tags, labels, stickers, belts, buttons or hangers, imported by bona fide exporters 5. The contention of the appellant is that in terms of Rule 2(a) of the General Rules of the interpretation of first schedule of Customs Tariff Act, 1975, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been used in the garments and exported is not disputed. In our view, the appellants had fulfilled the conditions of the relevant Notification by which the goods imported have to be used in the exported goods and thereafter exported. As long as this condition had been fulfilled, no duty can be demanded on the imported goods. There is no merit in the order demanding duty foregone. Hence, we set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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