End-use proof governs exemption for leather industry goods; imported embellishments and fasteners failed without evidence of exclusive use.

Exemption under Notification No. 29 of 1979 was available only to goods specified in the table when used in the leather industry. Imported glass beads, glass chattons, snap fasteners and zip fasteners did not qualify because the record did not establish that they were exclusively or sufficiently used as embellishments for footwear or otherwise in the leather industry. A mere possibility of such use was insufficient to satisfy the end-use requirement. The refund claim was therefore rejected, and the amount already deposited was permitted to be retained.

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Issues: Whether the imported glass beads, glass chattons, snap fasteners and zip fasteners were entitled to exemption under Notification No. 29 of 1979 as goods used in the leather industry.

Analysis: The notification granted exemption only to goods specified in the table when used in the leather industry. The goods in question were not shown to be exclusively used as embellishments for footwear or in the leather industry. The record before the authority did not establish the necessary end-use, and the mere possibility of use as embellishments or fasteners was insufficient to attract the notification.

Conclusion: The exemption was not available and the rejection of the refund claim was upheld.

Final Conclusion: The petition challenging denial of refund failed, and the respondents were entitled to retain the amount already deposited.

Ratio Decidendi: Where exemption depends on goods being used in a specified industry, the claimant must show the requisite end-use; absent such proof, the benefit of the notification cannot be granted.

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