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TMI Blog2001 (11) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... work is not merely cosmetic in nature to give an added appeal to the goods, but they distinctly give the patterns of "Shoe Upper" and therefore, we do not think that the Tribunal had gone wrong in affirming the decision of the Commissioner. Appeal dismissed. - Civil Appeal No. 4940 of 1999, - - - Dated:- 29-11-2001 - D.P. Mohapatra and K.G. Balakrishnan, JJ. T.L.V. Iyer, Senior Advocate (K.C. Kaushik, Ms. Nisha Baghchi and B. Krishna Prasad, Advocates, with him), for the respondent. V. Lakshmikumaran, Madhava Rao, Alok Yadav and V. Bala-chandran, Advocates, for the appellant. [Judgment per : K.G. Balakrishnan, J.]. - The appellant, a manufacturer and exporter of leather and synthetic footwear, obtained a Value Based Advanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter has been examined in the Special Advance Licence Committee on the basis of sample produced. The committee observed that what is allowed for import is "PVC Leather Cloth" and just by printing and embossing thereon and importing in cut lengths, the basic character of PVC Leather Cloth does not change. Moreover, just because import has been made in cut length and imported material would be converted into footwear components, it cannot be treated as footwear components. 3. In view of this you are advised to take appropriate action. Specimen of sample (2 Pieces) are sent herewith." 3.After considering the matter, the Commissioner held that on examination of goods imported, it reveals that the item is not just PVC Leather cloth but some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally exempted under the notification. 6.On the other hand, the learned Senior Counsel for the respondent contended that the imported item as per the sample is having printing and embossing and hence acquired the characteristic of a part of "Shoe upper" and an examination of item would reveal that each piece, if cut, would give 3 pieces of "Shoe Uppers" and, therefore, it becomes identifiable as part of shoe classified under Heading 6406 - sub-heading 6406.10, which specifically covers "uppers and parts thereof other than stiffeners." 7.The sample of the item imported is having measurement of 20" 14". It is a PVC sheet bonded with textile fabric. This "PVC sheet" is not a plain sheet, but having regular pattern and groves are made for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed the benefit of this notification. The Tribunal took the view that since the assessee had chosen to classify the imported machinery under Chapter 98 as project import, the assessee was not entitled to the benefit of the large exemption. The Court held that the assessee was entitled to the benefit of the larger exemption, though he had cleared the goods under the Heading 98.01. We do not think this decision is of any assistance to the appellant. 9.The learned Counsel for the appellant also brought to our notice the decision of this Court in Vareli Weavers Pvt. Ltd. v. Union of India, 1996 (83) E.L.T. 255 (S.C.). That is a case where the appellant-assessee imported Partially Oriented Yarn (POY). The controversy was whether the POY impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. 11.It was further contended that the question for consideration before the authority was whether the appellant was entitled to benefit of exception or not and under such circumstance, Rule 2(a) of the General Rules of Interpretation attached to the Customs Tariff Schedule has no relevance. It was argued that such rule could be invoked only when a dispute regarding classification arises. It is true that the dispute as such is not regarding classification. However, if the imported goods fall within a particular classification, for which duty is to be paid, authority is well within its rights to hold that goods do not come under the exempted category. The goods in question have got only the general characteristics of "PVC Cloth" whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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