https://www.taxtmi.com/caselaws?id=43015 Exemption under Notification No. 29 of 1979 was available only to goods specified in the table when used in the leather industry. Imported glass beads, glass chattons, snap fasteners and zip fasteners did not qualify because the record did not establish that they were exclusively or sufficiently used as embellishments for footwear or otherwise in the leather industry. A mere possibility of such use was insufficient to satisfy the end-use requirement. The refund claim was therefore rejected, and the amount already deposited was permitted to be retained. en-us Thu, 18 Apr 1991 00:00:00 +0530 Tue, 15 Jun 2010 16:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43015 Exemption under Notification No. 29 of 1979 was available only to goods specified in the table when used in the leather industry. Imported glass beads, glass chattons, snap fasteners and zip fasteners did not qualify because the record did not establish that they were exclusively or sufficiently used as embellishments for footwear or otherwise in the leather industry. A mere possibility of such use was insufficient to satisfy the end-use requirement. The refund claim was therefore rejected, and the amount already deposited was permitted to be retained. Case-Laws Customs Thu, 18 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43015