1981 (6) TMI 37

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd other embellishments for footwear". The Assistant Collector held that the zip and snap fasteners which have got functional utility could not be considered as 'embellishments for footwear' so as to be covered under the said entry 12. The Appellate Collector allowed the importer's appeals on the ground that the impugned goods answer the description 'other embellishments for footwear' since buckles, which are of the same category as the impugned goods, have been deemed to be embellishments for footwear within the meaning of entry 12 of the aforesaid exemption notification. 2. The Govt. of India, being prima facie of the tentative view that the appellate orders as per annexure were erroneous, inasmuch as the impugned goods which served a pu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Government was to give benefit of exemption notification to such goods. The Appellate Collector had issued a well reasoned order and no reasons to counter that view are forthcoming so as to justify revision of the order of the Appellate Collector. They placed reliance on the following judgments in support of their contentions (AIR 1970, SC 755, and the case of B. Dar Laboratories v. State ol Gujarat STC Vol. XXII page 160). (4)   The zip fasteners are imported in various shades and colours to match the shade and colour of the shoe with which they are intended to be used. That should confirm their decorative value. (5)   The benefit of doubt, if any, in the matter should go to the importers. 4. The Govt. of Indi....