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Issues:
Whether Stamping Foils are covered under the entry "Buckles and other embellishments for foot wears" in Notification No. 29/69-Cus to attract a concessional rate of duty. Analysis: The appeal revolved around determining if Stamping Foils fell under the category of "embellishments" for foot wear as per the customs notification. The appellants argued that Stamping Foils were used for decorating and ornamenting foot wear, making them eligible for the concessional duty rate. They referenced the Import Trade Control Policy to support their claim that Stamping Foils were allowed for foot wear decoration. The Department contended that Stamping Foils were not embellishments themselves but served as a medium to transfer embellishments onto the article stamped. The Tribunal considered the trade understanding and usage of the term "embellishments" in the absence of a statutory definition. They noted that the Export Promotion Council for Finished Leather and Leather Manufactures classified Stamping Foils as embellishments, supported by government-sanctioned certificates. The Tribunal found that Stamping Foils were listed as "Trimmings and Embellishments" in the Import Trade Control Policy, further solidifying their status as embellishments. Despite the Department's objection to the form of Stamping Foils imported, the Tribunal emphasized that the critical factor was whether Stamping Foils served as embellishments for foot wear, not as foot wear components. Ultimately, the Tribunal ruled in favor of the appellants, concluding that Stamping Foils were indeed considered embellishments in the trade industry. They upheld that Stamping Foils qualified for the concessional duty rate specified in Notification No. 29/79-Cus. Consequently, the appeal was allowed, granting relief to the appellants in line with the trade understanding and usage regarding Stamping Foils as embellishments for foot wear.
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