https://www.taxtmi.com/caselaws?id=115527 The Tribunal upheld the original interpretation of the term "Rubber, resin rubber, EVA or crepe sheets for soles and heels," rejecting the Revenue's appeal. Regarding the classification of imported synthetic rubber, the Tribunal directed a redetermination based on evidence of the goods' intended use in the leather industry, in line with previous court decisions. Traders were given the opportunity to provide such evidence, and the case was remanded for further consideration. The appeals were allowed on the grounds of providing traders with the chance to establish the imported goods' intended use in the leather industry. en-us Thu, 07 Apr 2005 00:00:00 +0530 Wed, 30 May 2012 17:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115527 The Tribunal upheld the original interpretation of the term "Rubber, resin rubber, EVA or crepe sheets for soles and heels," rejecting the Revenue's appeal. Regarding the classification of imported synthetic rubber, the Tribunal directed a redetermination based on evidence of the goods' intended use in the leather industry, in line with previous court decisions. Traders were given the opportunity to provide such evidence, and the case was remanded for further consideration. The appeals were allowed on the grounds of providing traders with the chance to establish the imported goods' intended use in the leather industry. Case-Laws Customs Thu, 07 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115527