1985 (7) TMI 273 - AT - Customs

Summary

Issues:
- Whether stamping foils in running length can be considered as embellishments for leather footwear for the purposes of Notification No. 29/79.

Analysis:
1. The appeal challenged the lower authorities' decision that stamping foils in running length were not considered embellishments for leather footwear under Notification No. 29/79.

2. The advocate for the appellants relied on a previous Tribunal order where stamping foils were considered embellishments. The advocate argued that stamping foils were entitled to a concessional rate of duty under the notification.

3. The Department argued that the ITC policy books for the relevant years did not specifically include stamping foils under trimmings and embellishments, distinguishing the present case from the previous order.

4. The appellants' advocate contended that the Tribunal's decision was based on trade understanding and usage, not solely on the ITC policy. He referenced another Tribunal order involving PVC leather cloth to support his argument that stamping foils were purely decorative and should be considered embellishments.

5. The Tribunal considered both sides' submissions and found merit in the appellants' arguments. They noted the lack of evidence regarding the licensing period and emphasized that the previous decision was based on general trade understanding. The Tribunal concluded that stamping foils were indeed embellishments, allowing the appeal and directing consequential relief for the appellants.