Exemption for pigment finishes for leather extends to stamping foils used in leather processing, securing refund relief.

Imported stamping foils were treated as falling within the exemption description "pigment finishes for leather" under Notification No. 29/79 because prior Tribunal precedent and supporting technical material showed that such foils are used in leather finishing as a pigment process. On that construction, the goods answered the notification entry, so the refund claim was allowed and consequential relief followed. The rejection of the refund was therefore set aside.

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Issues: Whether imported stamping foils were covered by the description "pigment finishes for leather" under Notification No. 29/79 and eligible for refund of duty.

Analysis: The imported goods had to be tested against the notification entry as construed in the earlier Tribunal decision dealing with stamping foils used for finishing leather. Reliance was placed on the prior tribunal view, supported by technical material and chemist reports, that stamping foils used in leather processing can amount to pigment finishing of leather. On that basis, the goods answered the description in the exemption entry.

Conclusion: The imported stamping foils were held to fall within the entry "pigment finishes for leather" under Notification No. 29/79, and the assessee was entitled to refund and consequential relief.

Final Conclusion: The appeal succeeded and the rejection of the refund claim was set aside.

Ratio Decidendi: Where imported goods are shown, on the basis of prior binding tribunal precedent and supporting technical material, to be used as pigment finishing in leather processing, they are covered by an exemption entry for "pigment finishes for leather".

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