1996 (9) TMI 347 - AT - Customs

Summary

The appellants imported a PVC direct injection soling machine and claimed a concessional rate of duty under Notification No. 42/78-Cus. The Asstt. Collector rejected their claim, stating the machine only produced PVC soles, not leather. The appellants argued the machine was designed for use in leather goods manufacturing industry. The Tribunal found the machine eligible for exemption as it produced plastic footwear soles attached to leather uppers. The impugned order was set aside, and the appeal was allowed. (1996 (9) TMI 347 - CEGAT, NEW DELHI)