https://www.taxtmi.com/caselaws?id=165938 Unspecified terms in a customs exemption notification are to be construed in their trade sense, as understood by persons dealing with the goods. Applying that approach, stamping foils imported in running length form were treated as articles of embellishment for leather footwear, supported by the Export Promotion Council certificate and Import Trade Control Policy lists. The objection that the goods were not parts or components of footwear was rejected because the relevant inquiry was whether they were embellishments for footwear. The goods therefore fell within the entry for "buckles and other embellishments for foot wear" in Notification No. 29/79-Cus. and qualified for concessional customs duty. en-us Tue, 04 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 12:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165938 Unspecified terms in a customs exemption notification are to be construed in their trade sense, as understood by persons dealing with the goods. Applying that approach, stamping foils imported in running length form were treated as articles of embellishment for leather footwear, supported by the Export Promotion Council certificate and Import Trade Control Policy lists. The objection that the goods were not parts or components of footwear was rejected because the relevant inquiry was whether they were embellishments for footwear. The goods therefore fell within the entry for "buckles and other embellishments for foot wear" in Notification No. 29/79-Cus. and qualified for concessional customs duty. Case-Laws Customs Tue, 04 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165938