1983 (9) TMI 197

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..... Sunder Rajan, J.D.R., for the Respondent. [Order per : G. Sankaran].  - The issue arising for decision in the captioned 5 appeals being the same, the appeals are disposed of by this common order. These appeals were initially filed as a Revision Application to the Central Government and have now come to this Tribunal as transferred proceedings under Section 131-B of the Customs Act, 19....

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....herein PVC leather cloth was held to be covered by the Notification and to the decision in Appeal No. 86/83-D reported in 1983 E.C.R. 894-D (CEGAT) wherein PU leather cloth was held to be covered by the Notification. 4.  Appearing on behalf of the Respondent Shri A.S. Sundar Rajan, JDR, vehemently stressed that the appeals should not be allowed because the Asstt. Collector had rejected the....

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....his ground, but had proceeded to consider the appeal on merits and it is this order that is under challenge before us. Also, the status of the goods with reference to the Import Trade Control Licence produced by the appellants for clearance of the goods has, in our opinion, no relevance to the issue before us which is simply whether the goods conform to the requirements of Customs Notification No.....

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.... than as mere embellishment because in some ways it is as strong as leather itself, and stronger than moulded PVC shoes, because of the cotton fabric in its place. This is not to say that PVC/PU leather cannot be used as an embellishment; it can be so used and, perhaps, is used in that manner; but it cannot be claimed that PVC/PU leather cloth has its main use as an embellishment in footwear. I th....