HIRALAL GULABCHAND Vs. COLLECTOR OF CUSTOMS
LAWS(CE)-1986-10-52
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on October 07,1986

Appellant
VERSUS
Respondents

JUDGEMENT

K. Prakash Anand, Member (T) - (1.)THIS is a Revision Application filed by the appellants before the Government of India. On the setting up of this Tribunal, it has been transferred here and is being heard as an appeal before us.
(2.), The appellants have stated that the amount of refund involved in the present matter is small and, therefore, they would not like to be present personally and the appeal may be decided on merits.
(3.),, The matter pertains to claim of refund on Zip Fasteners imported by the appellants, who are manufacturers of readymade garments, invoking the benefit of Notification No. 29/79 dated 10 -2 -1979 which exempted buckles and other embellishments for footwear, used in the leather industry. The benefit of the exemption was denied at the level of the Assistant Collector on the ground that the goods imported could not be considered as embellishment for footwear. When the party went up in appeal before the Appellate Collector of Customs, Bombay, he rejected the appeal holding inter alia, that the importers are not in the leather industry for footwear, which is one of the essential pre -requisites of the Notification.
In the Revision Application, the appellants have urged that they have imported the said impugned goods against valid Import Licenses covering Import/Export linked items. It is urged that the licenses are transferable to actual users in a particular industry. Reference is also made to the Government of India Revision Order No. 371/B -374/B of 1981, which we find is available in 1981 ECR 323D, which decided that Zip Fasteners and Snap Fasteners were covered by the expression "embellishment for footwear."



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