TMI Blog1986 (10) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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. 5. The department is represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the arguments put forward on behalf of the department. One of the points made by the appellants is that they imported the impugned goods against valid Import Licenses covering Import/Export linked items and that such licenses are transferable. This argument is not understandable as the case against the appellants is not that the imports have taken place without valid Import licenses. The ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave imported the goods against valid Import licenses which are transferable. They have missed the point that before the benefit of the relevant exemption Notification can be given to them, it has to be shown that the goods imported are used in the leather industry. Appellants have failed to do this. 9. It is also submitted on behalf of the department that it was for the appellants to establish t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capable of being used as an embellishment, then it was not necessary to provide in the Notification that it should be used in the leather industry. It was further emphasized in the order of the Tribunal that it is for the assessee who claims exemption to establish the claim. The onus was on the appellants to show that the impugned products in question were not a functional commodity but an embell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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