P.U. Leather Cloth. - Leather cloth imported in running length is entitled to the exemption granted in respect of embellishments under Sl. No. 12 in Notification No. 29/79-Cus., dated 10-2-1979. - Aggarwal Commercial Corporation v. Collector - 1987 (31) E.L.T. 299 (Tribunal).

PVC/PU Leather cloth/PVC flocking sheets are not "other embellishment for footwear" but are raw materials and as such not entitled to the exemption under Notification No. 29/79-Cus., dated 10-2-1979. - Ashish & Co. v. Collector - 1986 (25) E.L.T. 114 (Tribunal).

Stamping foils are embellishments for footwear and therefore entitled to the exemption under Notification No. 29/79-Cus. - Allibhoy Mohammed v. Collector - 1983 (12) E.L.T. 385 (Tribunal) and Allibhoy Mohammed v. Collector - 1984 (18) E.L.T. 413 (Tribunal).

Stamping foils. - For clearing stamping foils at the concessional rate under Notification No. 224/85-Cus., dated 9-7-1985, the importer is required to execute only end-use bond and other necessary bonds as to the actual consumption of the stamping foils in the leather industry. Any other condition or requirement imposed by the Customs authorities is unwarranted. - Shawkat Kamal v. Collector - 1989 (44) E.L.T. 409 (Cal.).

Zip fasteners and Snap Fasteners are embellishments for footwear.- By the use of the words "and other" after the words "buckles" in the entry 12 in Notification No. 29/79-Cus., the benefit of concessional rate of duty accrued to "buckles" as an embellishment for footwear. Since zip fasteners and snap fasteners have got functional and decorative value similar to that of buckles, the benefit of concessional rate of duty cannot be denied to Zip Fasteners and Snap Fasteners. - Chhagan Lal & Sons - 1981 (8) E.L.T. 816 (G.O.I.).

Zip Fasteners. - Though zip fasteners may be used in leather footwear, they cannot be called 'embellishments for footwear' and hence are not entitled to the exemption under Notification No. 29/79-Cus. - Novoimpex v. Collector - 1987 (29) E.L.T. 537 (Tribunal).