https://www.taxtmi.com/caselaws?id=80092 Moulds imported for manufacture of EVA rubber footwear were treated as eligible for exemption under Notification No. 314/85-Cus. because the contract and tariff classification showed they were imported for making artificial plastic articles. The supplier's invoice description as moulds for EVA and rubber did not displace the contractual purpose, and the view that EVA was outside the scope of plastic material was not supported by the chapter notes. The department's reliance on Chapter 40 Note 4 and an industrial licence amendment failed, as the latter was a new ground and related to a later period. en-us Wed, 27 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 16:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80092 Moulds imported for manufacture of EVA rubber footwear were treated as eligible for exemption under Notification No. 314/85-Cus. because the contract and tariff classification showed they were imported for making artificial plastic articles. The supplier's invoice description as moulds for EVA and rubber did not displace the contractual purpose, and the view that EVA was outside the scope of plastic material was not supported by the chapter notes. The department's reliance on Chapter 40 Note 4 and an industrial licence amendment failed, as the latter was a new ground and related to a later period. Case-Laws Customs Wed, 27 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80092