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TMI Blog1981 (6) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... e Schedule annexed to the said Notification No. 29/79 which reads as "buckles and other embellishments for footwear". The Assistant Collector held that the zip and snap fasteners which have got functional utility could not be considered as 'embellishments for footwear' so as to be covered under the said entry 12. The Appellate Collector allowed the importer's appeals on the ground that the impugned goods answer the description 'other embellishments for footwear' since buckles, which are of the same category as the impugned goods, have been deemed to be embellishments for footwear within the meaning of entry 12 of the aforesaid exemption notification. 2. The Govt. of India, being prima facie of the tentative view that the appellate orders a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importers claim that the very intendment of the Government was to give benefit of exemption notification to such goods. The Appellate Collector had issued a well reasoned order and no reasons to counter that view are forthcoming so as to justify revision of the order of the Appellate Collector. They placed reliance on the following judgments in support of their contentions (AIR 1970, SC 755, and the case of B. Dar Laboratories v. State ol Gujarat STC Vol. XXII page 160). (4) The zip fasteners are imported in various shades and colours to match the shade and colour of the shoe with which they are intended to be used. That should confirm their decorative value. (5) The benefit of doubt, if any, in the matter should go to the importers. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shment. Government note from the wording of the Entry 12 of the Schedule appearing in the exemption Notification No. 29/79 that by use of the words "and other" in the said entry 12 after the words 'buckles', benefit of concessional rate of duty accrued to buckles as an embellishment for footwear. Since zip fasteners and snap fasteners have got functional and decorative value similar to that of buckles, which are specifically and quite unambiguously covered by Entry 12 by accepting buckles as an embellishment for footwear, Govt. consider, having regard to the ratio of the Supreme Court judgment in the case of Hansraj Gordhandas 1978 ELT (J 350)(AIR 1970 SC 755) regarding interpretation of notifications under taxation statutes, that the bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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