1997 (4) TMI 83

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.... 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 leather industry. - In exercise of the pow....

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....er 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 Customs v. Aggarwal Commercial Corporation, 1996 (87) E.L.T. 336 (S.C.). The ....

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....shment 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 has to be shown that the goods were actually used as embellishment. The Tribu....