1985 (7) TMI 273

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....SDR, for the Respondent. [Order per : S. Venkatesan, Senior Vice-President]. - This appeal is against the orders of the lower authorities holding that the imported goods, that is stamping foils in running length, could not be considered as embellishments for leather footwear, for the purposes of Notification No. 29/79. 2.  Appearing before us for the appellants, their advocate, Shri ....

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....aken into account that the ITC policy books for April 1976 - March 1977 and April 1977 - March 1978 had included "stamping foils" as an item in the list of articles considered as "trimmings and embellishments". The present importation was covered by a bill of entry with Cash Memo No. 3710 dated 18-4-1980. Shri Ohri submitted that the ITC policy books for the years 1978-79 onwards did not specifica....

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....llishments". Shri Balani pointed out that even in that dissenting order the distinction had been drawn between articles like PVC cloth, which was as strong as leather and could not be considered as an embellishment, and other embellishments which performed no other service but to decorate. Shri Balani submitted that so far as stamping foils were concerned, there was no dispute that their only func....