1996 (10) TMI 94

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..... Tribunal's finding that PVC leather cloth imported by the respondents was an embellishment for footwear and, therefore, entitled to the benefit of the exemption given by the notification issued under Section 25 of the Customs Act, 1962. The exemption notification exempts "buckles and other embellishment for footwear" from the levy of that portion of the Customs duty thereon as is in excess of 40% .....

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..... 3. In our order dated 19th September, 1996 in C.A. No. 1802/87, [Collector of Customs v. M/s. Aggarwal Commercial Corporation - 1996 (87) E.L.T. 336 (S.C.)], we took account of the Tribunal's order in the case of Allibhoy Mohd. and upheld its reasoning. We held that the fact that the stamping foil was in the form of long rolls or that pieces thereof had to be attached to footwear by heating and p .....

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