1991 (4) TMI 129

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner imported zip fasteners, snap fasteners, glass beads and glass chattons and filed 70 Bills of Entry in respect thereof. He paid 100% Customs Duty, 20% Auxiliary Duty and 8% Additional Duty upon the imports. 2. The petitioner then preferred refund applications on the ground that the imported goods were covered by Chapter 17.18/10 of the Tariff Act and Exemption Notification No. 29 of 1979 dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the Table thereof "used in the leather industry" from 60% Customs Duty and all additional duty. The relevant item in the Table reads thus : "Buckles and other embellishment for footwear." 5. The impugned order considered the view taken by a Collector of Customs (Appeals) that end-use was not a relevant factor in deciding whether or not the benefit of the said Exemption Notification should be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t in The State of Haryana v. Dalima Dadri Cement Ltd., 1988 (14) ECR 292, where the Court considered Section 5(2)(a)(iv) of the Punjab General Sales Tax Act. It defined the expression "taxable turnover" to mean that part of a dealer's gross turnover during any period which remained after deducting therefrom "sales to any undertaking supplying electrical energy to the public under a licence or sanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the undertaking in the generation and distribution of electrical energy, the phraseology used in the exemption clause would have been different as, for example, "goods actually used" or "goods used". 7. The exemption under the said Exemption Notification is available to the goods specified in the Table thereto provided they are "used in the leather industry." 8. Glass beads, glass chatt....