2001 (3) TMI 687 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that stamping foils imported were not entitled to exemption under Notification 224/85 as they were not pigment finishes for leather. The Collector (Appeals) erred in granting the benefit of the notification, and it was found that stamping foils and pigment finishes are not the same. The appeal was allowed, the Commissioner (Appeals)'s order was set aside, and the order of the Assistant Commissioner was restored.