https://www.taxtmi.com/caselaws?id=48678 The Tribunal concluded that PVC/PU leather cloth/PVC flocking-sheets do not qualify as "other embellishments for footwear" under Serial No. 12 of Notification No. 29/79-Cus., dated 10-2-1979. The Tribunal determined these materials are raw materials for manufacturing footwear, not embellishments, and thus do not meet the requirements for concessional duty. The appeals were dismissed, and the appellants were not entitled to the concessional rate of duty. The burden of proof was on the appellants to establish their claim for exemption, which they failed to do. en-us Mon, 24 Mar 1986 00:00:00 +0530 Thu, 02 Nov 2023 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48678 The Tribunal concluded that PVC/PU leather cloth/PVC flocking-sheets do not qualify as "other embellishments for footwear" under Serial No. 12 of Notification No. 29/79-Cus., dated 10-2-1979. The Tribunal determined these materials are raw materials for manufacturing footwear, not embellishments, and thus do not meet the requirements for concessional duty. The appeals were dismissed, and the appellants were not entitled to the concessional rate of duty. The burden of proof was on the appellants to establish their claim for exemption, which they failed to do. Case-Laws Customs Mon, 24 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48678