https://www.taxtmi.com/caselaws?id=87819 Bell Skiving Knives specifically named in Notification No. 224/85-Cus. were eligible for concessional customs duty when shown to be for use in the leather industry. Their possible use for other materials, such as felt or rubber, did not by itself exclude them from the notification. The exemption also could not be denied merely because the importer was not the actual user, where the notification did not impose that restriction. On the record, the goods were treated as skiving knives covered by the notified use, and the Revenue's challenge to the customs exemption failed. en-us Wed, 08 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87819 Bell Skiving Knives specifically named in Notification No. 224/85-Cus. were eligible for concessional customs duty when shown to be for use in the leather industry. Their possible use for other materials, such as felt or rubber, did not by itself exclude them from the notification. The exemption also could not be denied merely because the importer was not the actual user, where the notification did not impose that restriction. On the record, the goods were treated as skiving knives covered by the notified use, and the Revenue's challenge to the customs exemption failed. Case-Laws Customs Wed, 08 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87819