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1983 (9) TMI 197 - AT - CustomsExtract: ....... be used only in the decoration of a shoe to add to its beauty but not to its utility and strength. From the nature of its employment, stamping foil cannot add to the essentials of a shoe but only to its eye appeal. In view of this I am afraid that I have to differ from the other honourable Members and to say that these appeals have to be rejected.
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