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Aggarwal Commercial Corporation Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1990)(45)ELT673TriDel
AppellantAggarwal Commercial Corporation
RespondentCollector of Customs
Excerpt:
.....no. 12 of notification no. 29-cus./79, dated 10-2-79.2. none appeared for the appellants. a telegram has been received from shr balani, advocate, on behalf of the appellants, pointing out that the issue involved in this matter has already been decided in cegat order no. d-11/82 dated 4-1-1983. the relevant order relates to allibhoy mahmood v. collector of customs, 1983 (12) e.l.t. 385 (cegat)]. this fact has also been re-iterated in a written submission by shri balani in which he has also stated that an appeal on similar issue, relating to p.k. leather cloth being entitled to the benefit of assessment under notification no. 29/79, dated 10-2-1979, by virtue of being embellishments for footwear, has been allowed to the same appellants, vide cegat order no. d-220/83 dated 21-4-1983.3......
Judgment:
1. The question for decision in this case is whether stamping foils are entitled to assessment at the rate of 40% under Serial No. 12 of Notification No. 29-Cus./79, dated 10-2-79.

2. None appeared for the appellants. A telegram has been received from Shr Balani, Advocate, on behalf of the appellants, pointing out that the issue involved in this matter has already been decided in CEGAT Order No. D-11/82 dated 4-1-1983. The relevant order relates to Allibhoy Mahmood v. Collector of Customs, 1983 (12) E.L.T. 385 (CEGAT)]. This fact has also been re-iterated in a written submission by Shri Balani in which he has also stated that an appeal on similar issue, relating to P.K. leather cloth being entitled to the benefit of assessment under Notification No. 29/79, dated 10-2-1979, by virtue of being embellishments for footwear, has been allowed to the same appellants, vide CEGAT Order No. D-220/83 dated 21-4-1983.

3. Shri Sunderrajan, JDR, who appeared on behalf of the respondents, agreed that the...in this case was covered by these two earlier decisions of the Tribunal and he had nothing further to add in the matter.

4. In view of the foregoing, we allow the appeal with consequential relief to the appellants.


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