https://www.taxtmi.com/caselaws?id=73020 The Tribunal held that the imported goods qualified for the concessional rate of duty under Exemption Notification No. 29/79-Cus., dated 10th February 1979, as "embellishments for footwear." The refund granted to the importers was deemed legitimate, and the subsequent recovery of the refunded amount was invalidated. Relying on previous cases, the Tribunal emphasized the goods' predominant use for embellishing footwear, rejecting arguments against their classification. The decision was based on established precedents and trade practices, discharging the stay order issued on 14th February 1983. en-us Thu, 21 Apr 1983 00:00:00 +0530 Thu, 26 May 2011 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73020 The Tribunal held that the imported goods qualified for the concessional rate of duty under Exemption Notification No. 29/79-Cus., dated 10th February 1979, as "embellishments for footwear." The refund granted to the importers was deemed legitimate, and the subsequent recovery of the refunded amount was invalidated. Relying on previous cases, the Tribunal emphasized the goods' predominant use for embellishing footwear, rejecting arguments against their classification. The decision was based on established precedents and trade practices, discharging the stay order issued on 14th February 1983. Case-Laws Customs Thu, 21 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73020