1986 (10) TMI 147

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....may be decided on merits. 3. The matter pertains to claim of refund on Zip Fasteners imported by the appellants, who are manufacturers of readymade garments, invoking the benefit of Notification No. 29/79 dated 10-2-1979 which exempted buckles and other embellishments for footwear, used in the leather industry. The benefit of the exemption was denied at the level of the Assistant Collector on the ground that the goods imported could not be considered as 'embellishment for footwear. When the party went up in appeal before the Appellate Collector of Customs, Bombay, he rejected the appeal holding inter alia, that the importers are not in the leather industry for footwear, which is one of the essential pre-requisites of the Notificatio....

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....pugned goods against valid Import Licenses covering Import/Export linked items and that such licenses are transferable. This argument is not understandable as the case against the appellants is not that the imports have taken place without valid Import licenses. The question is only whether they are entitled to the benefit of a particular exemption Notification. So far as the liability of the goods to import duty is concerned, the appellants have cited in their favour the Government of India's Revision Order No. 371/B-374/B of 1981 which we have carefully perused. However, we find that the entire Issue as to what constitutes embellishment has been gone into recently in the order of this Tribunal in the case of Ashish & Co. and Others (supra....