https://www.taxtmi.com/caselaws?id=87017 Imported goods used to form insole or foot-bed sheets were treated as moulds, because the material acquired shape on the mould by gravity and cooling rather than by punching or stamping. Technical literature, sample goods, invoice, certificate of origin and the Bill of Entry all supported the description as moulds for foot bed forming, and the HSN notes placed such moulds within Chapter 8480 rather than under tools classification. The goods were therefore classified as moulds under Chapter 8480 and found eligible for exemption under Notification 314/85; the contrary classification was set aside. en-us Fri, 06 Jun 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87017 Imported goods used to form insole or foot-bed sheets were treated as moulds, because the material acquired shape on the mould by gravity and cooling rather than by punching or stamping. Technical literature, sample goods, invoice, certificate of origin and the Bill of Entry all supported the description as moulds for foot bed forming, and the HSN notes placed such moulds within Chapter 8480 rather than under tools classification. The goods were therefore classified as moulds under Chapter 8480 and found eligible for exemption under Notification 314/85; the contrary classification was set aside. Case-Laws Customs Fri, 06 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87017