Appellate Tribunal Upholds Benefit for Leather/Footwear Industry Goods

The Appellate Tribunal CESTAT, Mumbai upheld the decision allowing benefit of a notification for specific goods in the leather/footwear industry. The appeal by the department was dismissed.

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The Appellate Tribunal CESTAT, Mumbai upheld the lower appellate authority's decision to allow benefit of Notification No. 23/98 for "Insoles or midsoles and sheets therefor" used in the leather/footwear industry. No end use certificate is required as the goods are not capable of being used in another industry. The department's appeal was dismissed.

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