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1987 (3) TMI 215 - AT - Central ExciseExtract: .......erred to in the said para 11. 7. emsp In view of the aforesaid discussion, we hold that zip fasteners, though they may be used in a leather footwear, cannot be called lsquo embellishment for footwear rsquo . Accordingly, the benefit of Notification 29/79-Cus., dated 10-2-1979 is not available to zip fasteners. Consequently the appeals are rejected.
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