https://www.taxtmi.com/caselaws?id=74646 Stamping foils imported in running length for leather footwear were treated as embellishments for Notification No. 29/79-Cus because trade understanding and usage supported that description. A prior decision involving the same importers had already recognised stamping foils as embellishments and entitled them to concessional treatment, and the later absence of specific reference in ITC policy books did not displace that position. The record also did not show that the licensing period necessarily matched the date of import, so the earlier reasoning remained applicable. On that basis, the concessional benefit was available. en-us Fri, 26 Jul 1985 00:00:00 +0530 Fri, 10 Jun 2011 11:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74646 Stamping foils imported in running length for leather footwear were treated as embellishments for Notification No. 29/79-Cus because trade understanding and usage supported that description. A prior decision involving the same importers had already recognised stamping foils as embellishments and entitled them to concessional treatment, and the later absence of specific reference in ITC policy books did not displace that position. The record also did not show that the licensing period necessarily matched the date of import, so the earlier reasoning remained applicable. On that basis, the concessional benefit was available. Case-Laws Customs Fri, 26 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74646