https://www.taxtmi.com/caselaws?id=73036 The Appellate Tribunal CEGAT, New Delhi, allowed the appeals in a case concerning the interpretation of Customs Notification No. 29/79 regarding PVC/PU leather cloth imported as embellishment for footwear. The Tribunal held that the goods imported qualified for benefits under the notification, rejecting objections raised by the Respondent regarding refund claims and Import Trade Control Licence. The Tribunal emphasized the goods' compliance with the notification requirements over technicalities, directing Customs authorities to grant relief to the appellants within three months. Despite a dissenting opinion questioning the classification of PVC/PU leather cloth as mere embellishment, the majority decision affirmed the eligibility of the imported goods under the notification. en-us Fri, 02 Sep 1983 00:00:00 +0530 Thu, 26 May 2011 17:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73036 The Appellate Tribunal CEGAT, New Delhi, allowed the appeals in a case concerning the interpretation of Customs Notification No. 29/79 regarding PVC/PU leather cloth imported as embellishment for footwear. The Tribunal held that the goods imported qualified for benefits under the notification, rejecting objections raised by the Respondent regarding refund claims and Import Trade Control Licence. The Tribunal emphasized the goods' compliance with the notification requirements over technicalities, directing Customs authorities to grant relief to the appellants within three months. Despite a dissenting opinion questioning the classification of PVC/PU leather cloth as mere embellishment, the majority decision affirmed the eligibility of the imported goods under the notification. Case-Laws Customs Fri, 02 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73036