https://www.taxtmi.com/caselaws?id=91944 Stamping foils were held to fall within Notification No. 29/79-Cus. as pigment finish for the leather industry, because the evidence on description and intended use supported coverage under the concessional entry. The Tribunal relied on its earlier decision and on technical material and endorsements showing use in the leather industry, while the Revenue produced no evidence strong enough to displace that finding. The exemption benefit was therefore available, and the Revenue's appeal failed. en-us Fri, 30 Jul 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91944 Stamping foils were held to fall within Notification No. 29/79-Cus. as pigment finish for the leather industry, because the evidence on description and intended use supported coverage under the concessional entry. The Tribunal relied on its earlier decision and on technical material and endorsements showing use in the leather industry, while the Revenue produced no evidence strong enough to displace that finding. The exemption benefit was therefore available, and the Revenue's appeal failed. Case-Laws Customs Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91944