1997 (4) TMI 83

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....e use of embellishments for footwear, the importer will not be entitled to the benefit of the notification No. 29/Cus./79, dated 10-2-1979. We are unable to uphold this contention. The notification exempts goods specified in the table set out hereinunder. The relevant portion of the notification is as under : "Notification No. 29/79-Cus., dated 10-2-1979 NOTE 83 Exemption to goods used in....

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....shment for footwear. The fact that it was capable of being used for other purposes by itself will not disqualify the imported goods from the benefit given by the aforesaid notification. 3. Our attention has been drawn to two judgments of this Court. Both the judgments are in appeal from the Tribunal and as a matter of fact in this case, the Tribunal relied upon the judgment in Collector of Cust....

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....ellishment for shoes. That the goods were capable of being used for embellishment of shoes is not enough. The case of the Revenue is that the goods were equally capable of being used for some other purpose. We are of the view that the importer will have to prove that the goods were not only capable of being utilised as embellishment for shoes but also the goods were imported for the purpose. It ha....