https://www.taxtmi.com/caselaws?id=74372 Glass chatons used on footwear as purely decorative adornments were held to fall within the expression "other embellishments for footwear" in Notification No. 29/79-Cus., because the notification covered items used in the leather industry for embellishment and not only functional fittings. The record also showed samples of footwear with chatons fixed as embellishment, so the claim could not be rejected for want of evidence of use. On that basis, the goods were treated as eligible for concessional assessment. en-us Fri, 27 Feb 1987 00:00:00 +0530 Wed, 08 Jun 2011 14:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74372 Glass chatons used on footwear as purely decorative adornments were held to fall within the expression "other embellishments for footwear" in Notification No. 29/79-Cus., because the notification covered items used in the leather industry for embellishment and not only functional fittings. The record also showed samples of footwear with chatons fixed as embellishment, so the claim could not be rejected for want of evidence of use. On that basis, the goods were treated as eligible for concessional assessment. Case-Laws Customs Fri, 27 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74372