Classification of ladies leather footwear - sandals or chappals? ...
Court Rules Commercial Parlance Test Determines Classification of Ladies' Leather Footwear Over Preconceived Notions by Revenue Authorities.
January 28, 2017
Case Laws Customs HC
Classification of ladies leather footwear - sandals or chappals? - Revenue, acted upon prejudice and a preconceived notion that ladies sandals cannot be without a back strap - the commercial parlance test would predominate - HC
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