TaxTMI 
TaxTMI 
1983 (1) TMI 250
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....ication. 2.  The case was heard on 4-1-1983. Shri S.D. Nankani, arguing for the appellants, stated at the outset that though in their written appeal the appellants had made a grievance of denial of personal hearing before the Appellate Collector, they did not wish to press for the same and they wanted the Tribunal to decide the matter on merits. He then presented samples of Stamping Foils and a few fancy ladies'chappals to explain the nature of the article imported and the manner of its application to decorate foot wear. He referred to the following portion from the order of the Appellate Collector of Customs, Bombay bearing No. S. 49-1204, 1076, 1077 & 1078/80R,dated 18-8-1980 :- "Stamping foil is a foil of about say 6" width i....
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....d further that the appellants were actual users of Stamping Foils and they had imported the impugned consignment against an Actual User Licence, that there was no condition either in the licence or in the relevant entry of Notification No. 29/79-Cus., that Stamping Foils must be used for foot wear only, that the goods were capable of being used on foot wear and the fact that they were commonly so used was not disputed by the Department, that the whole object of using Stamping Foils was to impart beauty, decoration or ornamentation to the foot wear and that for this reason Stamping Foils came in the category of "embellishments" as per the meaning given to this expression in the Oxford English Dictionary as well as the Webster Universal Dicti....
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....hich are considered as embellishments by the said Council. Stamping Foils as well as Buckles have been listed as two of these articles by the said Council. It may be mentioned here that the said Export Promotion Council is a semi-Government organisation. We find further that the Council's certificate has a sanction from the Government itself in the Import Trade Control Policy books which, we understand, are prepared in consultation with Government's technical authorities like the Director General of Technical Development, the Textile Commissioner, etc. We find that the Policy for April 1976 - March 1977, Volume II, gives a list of articles considered as "Trimmings and Embellishments" on page 211, "Stamping Foils" is listed as one of such ar....