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TMI Blog1983 (8) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : G. Sankaran, Member (Technical)]. - The dispute in the present case is whether PVC leather cloth imported by the appellants is entitled to the duty concession under Customs Notification No. 29/79 dated 10-2-1979. The lower authorities rejected the appellants' claim and hence this appeal which has come as transferred proceedings to us from the Central Government in terms of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Notification was extended to them by the Tribunal having regard to the consideration that looking to the nature of the article it could not have been imported in the actual size and shape for ready use as embellishment for footwear. In the present case, the importers were not manufacturers. In reply Shri Balani submitted that the contention put forth by the Departmental Representative should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... why they should not get benefit of the Notification in case the goods imported by them are found to fall under the Notification in question. On this last point we have the benefit of the decision of the Tribunal reported in 1983 ECR 894D (CEGAT). Applying the ratio of that decision we hold that the goods imported by the appellants, namely, PVC leather cloth, were entitled to the concessional rate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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