TMI Blog2023 (11) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... partment had accepted these orders and allowed the benefit of the Notification. Benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. The Commissioner (Appeals) has rightly allowed the appeal filed by the respondent extending the benefit of the notification - appeals filed by the Revenue are dismissed. - MR. P. A. AUGUSTIAN, MEMBER (JUDICIAL) AND MRS R. BHAGYA DEVI, MEMBER (TECHNICAL) For Appellant : Mr. K. A. Jathin, AR For Respondent : Mr. P. R. Venkatesh, Advocate ORDER The issue in the present appeal is regarding classification of imported goods. The appellant had imported snap fasteners under various Bills of Entry in 2008 and classified the goods under Customs T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular No. 44/2007 dated 18.12.2007. To support the above contention, the learned Authorized Representative relied on the Final Order of the Tribunal in the matter of Sunil Traders Vs. CC, Nhava Sheva: 2018 (364) ELT (1017) (Tri. Mumbai). 3. The learned counsel for the respondent submits that Buttons means Knob or Disc intended to fasten together two or more flaps in a garment. Disc could be either a single piece which is passed through a button hole or a multi piece held together by built in device as in the case of snap fasteners imported by the appellant. Further, he submits that the exemption under Sl. No. 140 of the Exemption Notification is extended to the bona fide exporters to cut down the cost of manufacture of exported goods. In tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the garment turn to be full button. The Department has no case that the respondent has not utilised the parts of buttons while making the garments for use as full buttons in the garments so made. So much so, benefit of notification cannot be declined to the assessee merely because import was button in parts and not in made up form. In our view notification has to be interpreted in such a way as to achieve it's objective and not to defeat it. Duty free import of various items are permitted to help exporters to sell their products at competitive prices in the international market. We, therefore, uphold the order of the Tribunal and dismiss the Departmental Appeal. 4. Further, the SLP filed against the above order was also dismissed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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