Exemption notification for micro cellular rubber sheets upheld where goods were used in footwear sole and heel manufacture.

Micro cellular rubber sheets cleared for use in the manufacture of soles, heels or combined soles and heels for footwear fell within Notification No. 18/95-C.E. because the exemption covered goods used for that specified footwear purpose. The record contained no evidence that the goods were used otherwise, and an earlier Tribunal decision on the same notification and similar facts supported the exemption claim. On that basis, the respondent was entitled to the notification benefit and the appeal failed.

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Issues: Whether the respondent was entitled to the benefit of Notification No. 18/95-C.E. dated 16-3-95 in respect of micro cellular rubber sheets cleared for use in the manufacture of soles, heels or soles and heels combined for footwear.

Analysis: The goods manufactured by the respondent were covered by the exemption notification, which extended relief where the goods were used in the manufacture of soles, heels or soles and heels combined for footwear. The record did not contain evidence to show that the goods were not so used. The earlier Tribunal decision on the same notification and similar facts supported the respondent's claim to exemption.

Conclusion: The respondent was entitled to the benefit of the exemption notification and the appeal failed.

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