2002 (3) TMI 526

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....t. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein imported "stamping foils" and cleared the same on payment of duty. Subsequently they filed a claim for refund of Rs. 1,26,053/- claiming the benefit of serial No. 3 of the Table to the Notification 29/79 as pigment finishes for leather. The refund claim was rejected by the Assistant Collector and his order was upheld ....

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.... substances to leather. Since leather pigment foil can be transferred to leather finishing, decorative finishing/appearance, this would amount to finishing of leather with pigment. 3. Learned DR submits that stamping foil cannot be considered as pigment finishes for leather. He supports the impugned order of the Commissioner (Appeals) and refers to HSN Explanatory Notes to Heading 31.12 to b....