2006 (6) TMI 269 - AT - Customs

Insoles or midsoles and sheets imported and used in leather/footwear industry - Notification No. 23/98-Cus. - Benefit of

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the lower appellate authority's decision to allow benefit of Notification No. 23/98 for "Insoles or midsoles and sheets therefor" used in the leather/footwear industry. No end use certificate is required as the goods are not capable of being used in another industry. The department's appeal was dismissed.