1996 (9) TMI 347

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..... [Order per : Shiben K. Dhar, Member (T)]. The appellants imported one PVC direct injection soling machine. They claimed benefit of concessional rate of duty under Notification No. 42/78-Cus., dated 1-3-1978. They claimed this benefit on the ground that the machine imported was designed for use in the leather processing and finishing industry or leather footwear industry and claimed, the ma .....

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..... y manufactured is a leather upper and PVC sole, the machine designed for use in leather goods manufacturing industry. 3. Ld. DR submits that they were only a unit manufacturing PVC goods and in a case the machine is capable or working with leather footwear manufacturing industry as also plastic footwear manufacturing industry. 4. We have heard both sides. Notification No. [42/78-Cus.] exempts .....

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..... ndustry. Since the machine produces plastic footwear sole and attaches directly to the leather upper sole of the shoe, this machine is designed for use in leather footwear manufacturing industry and would be eligible to exemption under Notification No. 42/78. Incidentally, a Bill of entry was produced before us indicates that similar benefits have already been given to many other importers. 5. .....

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