CESTAT allows Import duty benefit of Notification No. 21/2002 for snap fasteners

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.

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