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TMI Blog2014 (5) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... no smudging was observed and the abrasion loss is 'nil'. Another sample was sent to the National Test House (NTH) at Mumbai and said certificate dated 27.02.2014 clearly records the test result as 'Fastness to dry rubbing for 10 cycles (Crock meter with abrading member of cotton cloth at RT) and "visually, no colour fading observed and the printing is readable". These two certificates indicate that the printing done by the appellant on the footwear was indelible and, therefore, the appellant was entitled to the benefit of the said exemption. However, these certificates have not been produced before the adjudicating authority and the appellate authority - matter has to go back to the adjudicating authority and the appellant is directed to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e condition required to be satisfied for availing the exemption was the footwear is subjected to any one or more of the following processes, namely, packing or repacking; labeling or relabeling of containers, or; adoption of any other treatment to render the footwear marketable to the consumer. The further condition required to be satisfied for availing the exemption was the exemption shall apply only to such footwear on which the retail sale price is indelibly marked or embossed on the footwear itself. There is no dispute about the fact that the appellant had undertaken the processes specified in the Notification. The dispute arose only with respect to condition i.e. whether the price is indelibly marked on the footwear or not. The depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the abrasion loss is 'nil'. Another sample was sent to the National Test House (NTH) at Mumbai and said certificate dated 27.02.2014 clearly records the test result as 'Fastness to dry rubbing for 10 cycles (Crock meter with abrading member of cotton cloth at RT) and visually, no colour fading observed and the printing is readable . These two certificates indicate that the printing done by the appellant on the footwear was indelible and, therefore, the appellant was entitled to the benefit of the said exemption. However, these certificates have not been produced before the adjudicating authority and the appellate authority. 4. In the circumstances, we are of the considered view that the matter has to go back to the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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