1999 (7) TMI 195

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..... , Member (T)]. - The issue involved in this Appeal preferred by Revenue is whether benefit of Notification No. 29/79-Cus. is available in respect of stamping foil. 2. When the matter was called, no one was present on behalf of the Respondent. We therefore heard Shri H.K. Jain, ld. SDR, and perused the records. The Respondents have imported stamping foils which were cleared on payment of im .....

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..... rd to suggest that the imported stamping foils were made of pigments or metals and as such benefit of Notification was not available to the Respondents. 4. We have considered the submissions of the Revenue and perused the records. Notification No. 29/79 provided concessional rate of duty in respect of pigment finish for leather industry. Recently the Appellate Tribunal in the case of Commiss .....

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