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TMI Blog1983 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... r : G. Sankaran]. - The issue arising for decision in the captioned 5 appeals being the same, the appeals are disposed of by this common order. These appeals were initially filed as a Revision Application to the Central Government and have now come to this Tribunal as transferred proceedings under Section 131-B of the Customs Act, 1962 for disposal as if it were an appeal before it. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the decision in Appeal No. 86/83-D reported in 1983 E.C.R. 894-D (CEGAT) wherein PU leather cloth was held to be covered by the Notification. 4. Appearing on behalf of the Respondent Shri A.S. Sundar Rajan, JDR, vehemently stressed that the appeals should not be allowed because the Asstt. Collector had rejected the claim on the footing that the appellants had not stated the precise grounds fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat is under challenge before us. Also, the status of the goods with reference to the Import Trade Control Licence produced by the appellants for clearance of the goods has, in our opinion, no relevance to the issue before us which is simply whether the goods conform to the requirements of Customs Notification No. 29/79. This issue already stands resolved in the Tribunal s orders cited by the Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han moulded PVC shoes, because of the cotton fabric in its place. This is not to say that PVC/PU leather cannot be used as an embellishment; it can be so used and, perhaps, is used in that manner; but it cannot be claimed that PVC/PU leather cloth has its main use as an embellishment in footwear. I think it would not be correct to give PVC/PU leather cloth the concession of an embellishment for sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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