https://www.taxtmi.com/caselaws?id=81085 Moulds imported for use in an integrated injection moulding process were treated as eligible for exemption under Notification No. 314/85-Customs where they were used to manufacture plastic soles as an essential component of footwear. The exemption condition required import for the manufacture of artificial plastic articles, and the described process showed that plastic material was injected to form the sole and then fused with the upper in the same operation. The benefit could not be denied merely because the final product was a shoe rather than a wholly plastic article. On those facts, the notification condition was satisfied and exemption was available. en-us Wed, 21 Feb 1990 00:00:00 +0530 Wed, 22 Jun 2011 13:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81085 Moulds imported for use in an integrated injection moulding process were treated as eligible for exemption under Notification No. 314/85-Customs where they were used to manufacture plastic soles as an essential component of footwear. The exemption condition required import for the manufacture of artificial plastic articles, and the described process showed that plastic material was injected to form the sole and then fused with the upper in the same operation. The benefit could not be denied merely because the final product was a shoe rather than a wholly plastic article. On those facts, the notification condition was satisfied and exemption was available. Case-Laws Customs Wed, 21 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81085