COMMISSIONER OF CUSTOMS (AIR), CHENNAI Vs. HIDES

JUDGEMENT

(1.) The appeal is filed against the order of the Customs, Excise and Service Tax Appellate Tribunal dated 12-7-2007 made in Final Order No. 867 of 2007 [2007 (217) E.L.T. 135 (Tribunal)].

(2.) The question that has been raised before the Tribunal was whether the Nylon Zipper Long Chain without slider imported by the respondent and cleared under bill of entry dated 6-12-1999 is eligible for the benefit of exemption under Customs Notification No. 20/99, dated 28-2-1999 (S. No. 294).

(3.) The Notification issued in exercise of power conferred under Section 25 of the Customs Act in Notification No. 20/99 dated 28-2-1999, as amended, exempt the goods of the description specified in Column 3 of the table or column No. 3 of the said table read with relevant list appended thereto, as the case may be, and falling within chapter or heading or sub-heading of the First Schedule of the Customs Tariff Act, 1975 as are specified in corresponding entry in Column No. 2 of the said table when imported in India, from payment of customs duty.