https://www.taxtmi.com/caselaws?id=72856 Zip fasteners of specified lengths were considered outside the phrase "buckles and other embellishments for footwear" in Notification No. 29/79-Cus. because the exemption was confined to items with a similar decorative character. The analysis treated buckles as distinct articles that may serve fastening or decorative functions, but found zip fasteners to be primarily utilitarian fastening devices, with any decorative effect only incidental. The materials and certificate relied on by the parties were held insufficient to show that zip fasteners were used as footwear embellishments, so they did not qualify for the concessional duty rate under the notification. en-us Fri, 13 Mar 1987 00:00:00 +0530 Wed, 25 May 2011 14:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72856 Zip fasteners of specified lengths were considered outside the phrase "buckles and other embellishments for footwear" in Notification No. 29/79-Cus. because the exemption was confined to items with a similar decorative character. The analysis treated buckles as distinct articles that may serve fastening or decorative functions, but found zip fasteners to be primarily utilitarian fastening devices, with any decorative effect only incidental. The materials and certificate relied on by the parties were held insufficient to show that zip fasteners were used as footwear embellishments, so they did not qualify for the concessional duty rate under the notification. Case-Laws Central Excise Fri, 13 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72856