Departmental Clarifications
Press fasteners are classifiable under Heading No. 96.06 of Schedule I of Customs Tariff Act, 1975 since admittedly the goods answer to the nature of press/snap fasteners and are therefore not eligible for exemption under CN-125/86 as aseptic packaging material. - Madras Customs House Public Notice No. 59/90, dated 2-2-1990.
'SATO' make Labellers are classifiable under Heading 96.11 of the Customs Tariff Act, 1975 as device for printing or embossing labels. - Madras Customs House Public Notice No. 77/1991, dated March, 1991.
Tips of refills for Ball Point pens are eligible for exemption under Notification No. 74/86-C.E. under category 'Ball point pens and parts thereof'. - Madras Customs House Public Notice No. 45/90, dated 18-1-1990.