1987 (2) TMI 365

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....pondent. [Order per : V.T. Raghavachari, Member (J)].  - The appellants M/s. S. Prakash & Bros. imported two consignments of Glass Chatons and claimed benefit of concessional assessment under Notification No. 29-Cus., dated 10-2-1979. This concession was denied and duty at the normal rate was collected. The appeal preferred against the said order of assessment was dismissed by the Appel....

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....the appellants had not substantiated their contention by producing any footwear with Glass Chatons. Before us Shri Sogani did produce a sample footwear with chatons fixed thereto as embellishment. We may note that in their letter dated 18-7-1979 addressed to the Assistant Collector the appellants had mentioned "these beads and chatons are used as decorative pieces in leather industry as per sample....