TaxTMI 
TaxTMI 
1987 (3) TMI 215
X X X X Extracts X X X X
X X X X Extracts X X X X
....exemption Notification 29/79-Cus., dated 10-2-1979:- "12. buckles and other embellishments for footwear". So as to claim the benefit of lower rate of duty of 40%. 3.  Appellants have contended so on the basis of:- (1) Catalogue for the Talon Zipper for use in boots and shoes. (2) Extracts from a book titled 'Text Book of Footwear Manufacture' by J.H. Thornton. (3) A certificate, dated 8-5-1979 issued by officiating Regional Officer of the Export Promotion Council for finished Leather and Leather Manufacturers (sponsored by Ministry of Commerce, Govt. of India). 4. Learned Consultant, Shri N.C. Sogani appearing for the appellants has submitted that the zip fasteners imported are undoubtedly used in leather indu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iralal Gulab Chand v. Collector of Central Excise, Bombay [1987 (27) E.L.T. 758 (Tribunal) = 1987 (10) ECR 82 (CEGAT)] winch has decided that zip fasteners are not embellishment. He has, however, distinguished that decision from the present cases on the ground that the appellants in that case was not represented before the Tribunal. The points which have been made now by him were not pressed before the Tribunal in that case, nor was the material by way of evidence as available in these cases, appeared to be available before the Tribunal in the case of Hiralal Gulab Chand. Further, the import had been made in that case by readymade garments manufacturer. Next plea of the learned Consultant is that it is nowhere stated in the notification ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lishment referred to in S.No. 12 of the notification should have no other function except of decoration. In other words, if an article has some essential or functional purpose in a footwear it cannot have the benefit of concessional rate of duty. Learned Departmental Representative commenting on the catalogue of the Talon Zipper produced by the appellants has pointed out that it has nowhere been stated in the catalogue that zipper is used as an embellishment in footwear. The catalogue, on the other hand, describes its other characteristics such as strength, durability and lightness. He has also submitted that zipper in a footwear has no value as an embellishment at all it is merely used for the purpose of fastening, of the shoe. It is used ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stry' cannot mean that the goods imported must be actually used in that industry otherwise there would have been a condition of end use certificate as in many other notifications issued by the Central Government. In the absence of any such condition of end use certificate the concept of actual use cannot be imported before extending the concession under the said .notification. 6. We have carefully considered the pleas advanced on both sides. While we do not agree with the learned Departmental Representative that the goods before they can avail- of the .concession under the said notification in terms of S.No. 12 of the table must be merely embellishment and should perform no other service, we do agree with him that zip fasteners cann....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd inlaid with real or artificial gemstones, they grew in size and brilliance until they dominated the shoe. .......... Today, mass production methods have enabled buckles of every conceivable colour, size and shape to be made, some being purely decorative and others functional; their position on the shoe is as variable as that of the bow with the difference that their shiny metallic appearance calls more immediate attention to the shoe and fact." [Emphasis supplied] On the other hand, zip fasteners have been described under the heading 'other fastenings' for the shoes' underlining their utility function rather than of decorative function as in the case of buckles. Decorative function, if any, in the case of zip fasteners is more inciden....