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TMI BlogLeather Industry Imports- End-use Bond Condition for Insole/ Midsole is Must for duty ExemptionX X X X Extracts X X X X X X X X Extracts X X X X ..... ition of actual user condition and end-use bond condition for insole/midsole and sheets thereon. Notification No. 11/97-Cus. Si. No. 94(1) and Notification No. 23/98-Cus. Sl. No. 108. Commissioner of Customs, Mumbai has made a reference on the eligibility of Nylon Tricot Fabrics/ P.U.leather cloth under the above Sl.No. of the Notification No. 11/97-Cus. read with list 3 (A) ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to this fabric needs reconsideration. This issue was examined in the Board. The said Notification which has been repeated at. Sl. No. 108 of Notification No. 23/98- Cus. is seen to have made a distinction between the 2 parts of the entry in column 3. The first part, containing parts and consumables and other items of list 3(A) does not have a specific restriction. In the second pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having more than one use. The judgement of the Supreme Court in the case of Commissioner of Customs, Mumbai v. Pacific Exports cited in 1998 (99) ELT 488 (SC) and Commissioner of Customs, Mumbai v. Handicrafts Exports 1997 993) ELT 6 (SC) have discussed the exemption Notifications pertaining to the goods used in leather industry though of an earlier notification. In the said earlier notification t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he leather industry and which mainly examine the import of the goods for use in the leather industry, the above goods viz. Nylon Tricot Flocking Fabric can only be cleared under this notification provided the imported abide by the condition stipulated by the Supreme Court i.e. end use condition has to be stipulated at the time of clearance of the goods from the customs. 4. The Customs Hou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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