Case Law Details
Commissioner of Customs Vs Kitex Garments Ltd (CESTAT Bangalore)
Introduction: The Commissioner of Customs vs. Kitex Garments Ltd case, heard at the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore, centers around the classification of imported snap fasteners. Kitex Garments imported these items in 2008, claiming tariff benefits under Notification No. 21/2002. However, the dispute arose when the Original Authority contested this classification.
Detailed Analysis:
Claim and Denial: Kitex Garments classified the imported snap fasteners under Customs Tariff Heading 9606 1010, availing benefits under Notification No. 21/2002. The dispute arose when the Original Authority rejected this classification, arguing that the imported items did not align with the description in Sl. No. 140.
Appellate Authority’s Decision: Aggrieved by the Original Authority’s decision, Kitex Garments appealed before the Commissioner (Appeals), who, in turn, set aside the Original Authority’s order. The Revenue, dissatisfied with this decision, filed the present appeals, leading to a thorough examination of the matter by CESTAT Bangalore.
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