https://www.taxtmi.com/caselaws?id=85939 Exemption under Notification No. 42/78-Cus. for Chapter 84 machinery turned on whether the imported PVC direct injection soling machine was designed for use in the leather footwear manufacturing industry. The functional test applied was the machine's intended and actual use in producing PVC soles and attaching them directly to leather uppers to make leather footwear. That the machine could also produce plastic soles did not defeat eligibility, because dual use did not negate its design for the specified leather industry. On that end-use basis, the machine qualified for concessional duty exemption. en-us Mon, 30 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85939 Exemption under Notification No. 42/78-Cus. for Chapter 84 machinery turned on whether the imported PVC direct injection soling machine was designed for use in the leather footwear manufacturing industry. The functional test applied was the machine's intended and actual use in producing PVC soles and attaching them directly to leather uppers to make leather footwear. That the machine could also produce plastic soles did not defeat eligibility, because dual use did not negate its design for the specified leather industry. On that end-use basis, the machine qualified for concessional duty exemption. Case-Laws Customs Mon, 30 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85939