Duty-free import entitlement for footwear embellishments clarified to cover shoe uppers and parts when notification conditions satisfied. Duty free import of embellishment items listed in Sr. No. 167A of Customs Notification No. 21/2002, as amended, extends to shoe uppers and other parts of leather footwear exported by the leather footwear sub sector when such items are imported for use in the export product and all other notification conditions are satisfied; a Public Notice and Standing Order are to be issued for guidance.
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Provisions expressly mentioned in the judgment/order text.
Duty-free import entitlement for footwear embellishments clarified to cover shoe uppers and parts when notification conditions satisfied.
Duty free import of embellishment items listed in Sr. No. 167A of Customs Notification No. 21/2002, as amended, extends to shoe uppers and other parts of leather footwear exported by the leather footwear sub sector when such items are imported for use in the export product and all other notification conditions are satisfied; a Public Notice and Standing Order are to be issued for guidance.
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