https://www.taxtmi.com/caselaws?id=74605 Imported PVC leather cloth was held to fall within the scope of Customs Notification No. 29/79, so the concessional duty benefit was available. Objections based on the identity of the actual importer and the absence of monitoring of actual use did not defeat the claim, because the appellants were footwear manufacturers and their refund claim was otherwise maintainable. The Tribunal applied an earlier decision on substantially similar facts and granted the consequential customs relief flowing from the notification benefit. en-us Thu, 04 Aug 1983 00:00:00 +0530 Thu, 09 Jun 2011 18:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74605 Imported PVC leather cloth was held to fall within the scope of Customs Notification No. 29/79, so the concessional duty benefit was available. Objections based on the identity of the actual importer and the absence of monitoring of actual use did not defeat the claim, because the appellants were footwear manufacturers and their refund claim was otherwise maintainable. The Tribunal applied an earlier decision on substantially similar facts and granted the consequential customs relief flowing from the notification benefit. Case-Laws Customs Thu, 04 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74605