9911796707
TMI Blog1996 (9) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment in M/s. Allibhoy Mohamed, Bombay v. Collector of Customs - Bombay, 1983 (12) E.L.T. 385 (Tribunal) = 1983 ECR 258D. The goods involved are stamping foils and the issue is whether they are entitled to the benefit of the exemption given by a notification issued under Section 25 of the Customs Act, 1962 on 10th November, 1979. The exemption notification exempts "buckles and other embellishmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stamping foil. It could be only pressure or heat or both. Only that part of the stamping foil on which the die of the individual design presses becomes one with the material to be embossed or decorated. The design alone will get cut out or separated from that continuous sheet of the stamping foil. The remaining part of the stamping foil is a remnant waste. (It could no doubt have some use for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... understand, i.e., as per the trade understanding and usage. We find that though the expression "embellishments" has not been defined either in the Customs Tariff or in the exemption Notification No. 29/78-Cus., it has acquired a definite trade understanding. The records show that at the original stage the Assistant Collector wanted the appellants to produce a certificate from the Export Promotion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , etc. We find that the Policy for April 1976 - March 1977, Volume II, gives a list of articles considered as "Trimmings and Embellishments" on page 211. "Stamping Foils" is listed as one of such articles at serial number (xxiii) in this list. Again, the Policy Book for the next year (April 1977 - March 1978), on page 35, lists 17 articles allowed to be imported against the description "Trimmings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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