Classification of leather sandals: open-type footwear may qualify for higher drawback rates when assessed on totality of features and proof. Admissibility of higher drawback rates for leather sandals depends on classification as Leather Sandals. A sandal is open-type footwear with an upper not covering the entire foot, composed of components such as straps or vamps, and a bottom assembly comprising insole, sole and an in-built or attached heel of minimum thickness of 10 mm; a sandal may lack a back strap. Sandals employ higher-duty inputs and greater finishing, so drawback rates and caps are higher; officers must assess goods in totality and consider documentary proof and product catalogues.
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Classification of leather sandals: open-type footwear may qualify for higher drawback rates when assessed on totality of features and proof.
Admissibility of higher drawback rates for leather sandals depends on classification as Leather Sandals. A sandal is open-type footwear with an upper not covering the entire foot, composed of components such as straps or vamps, and a bottom assembly comprising insole, sole and an in-built or attached heel of minimum thickness of 10 mm; a sandal may lack a back strap. Sandals employ higher-duty inputs and greater finishing, so drawback rates and caps are higher; officers must assess goods in totality and consider documentary proof and product catalogues.
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