NEHAL INTERNATIONAL Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) THE issue arising for decision in the captioned 5 appeals being the same, the appeals are disposed of by this common order. These appeals were initially filed as a Revision Application to the Central Government and have now come to this Tribunal as transferred proceedings under Section 131 -B of the Customs Act, 1962 for disposal as if it were an appeal before it.

(2.) THE issue involved in these appeals is whether the PVC/PU leather cloth imported by the appellants was entitled to the benefit of Customs Notification No. 29/79. The appellants' claim was that the goods were imported as embellishment for footwear. The lower authorities did not accept this contention and hence these appeals.

(3.) THE appeals were heard on 1 -9 -1983. Shri Balani, Counsel for the appellants, drew our attention to the Tribunal's order in Appeal No. 221/81 -D in the case of Allibhey Mohamed, Bombay, wherein it was held that stamping coils in running length were eligible for the concession contained in the aforesaid Notification. He also drew our attention to the Tribunal's decision in Appeal No. 350/82 -C wherein PVC leather cloth was held to be covered by the Notification and to the decision in Appeal No. 86/83 -D reported in 1983 ECR 89 3 (CEGAT) wherein PU leather cloth was held to be covered by the Notification.