Exemption notification coverage for stamping foils sustained where evidence showed intended use in the leather industry.

Stamping foils were held to fall within Notification No. 29/79-Cus. as pigment finish for the leather industry, because the evidence on description and intended use supported coverage under the concessional entry. The Tribunal relied on its earlier decision and on technical material and endorsements showing use in the leather industry, while the Revenue produced no evidence strong enough to displace that finding. The exemption benefit was therefore available, and the Revenue's appeal failed.

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Issues: Whether stamping foils were eligible for the concessional duty benefit under Notification No. 29/79-Cus. as pigment finish for the leather industry.

Analysis: The Tribunal followed its earlier decision holding that stamping foils were covered by the notification. It noted that the lower appellate authority had relied on technical material and supporting endorsements showing that the goods were intended for use in the leather industry, and that the Revenue had not produced evidence sufficient to dislodge that finding. The notification was applied on the basis that the imported goods satisfied the description and use contemplated by the concessional entry.

Conclusion: The benefit of Notification No. 29/79-Cus. was available to stamping foils, and the Revenue's appeal failed.

Final Conclusion: The dismissal of the Revenue appeal left in place the grant of concessional duty benefit on the imported stamping foils.

Ratio Decidendi: Where imported goods are shown, on the basis of evidence of description and intended use, to satisfy the concessional entry in an exemption notification, the benefit cannot be denied merely by unsupported objections from the Revenue.

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