https://www.taxtmi.com/caselaws?id=124470 Imported footwear were held not to fall within the tariff description of sports footwear because they were not specially designed for sporting activity and did not have, or provide for, spikes, springs, stops, clips, bars or equivalent sports-enhancing features. The examination of the samples showed no such attachments, and the technical opinion also found no special features to improve sports performance. On that basis, classification as sports footwear under Chapter Note 64 of the Customs Tariff Act, 1975 was rejected, and the goods were treated as ordinary footwear under the claimed tariff heading. en-us Thu, 23 Oct 2008 00:00:00 +0530 Sat, 29 Sep 2012 16:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124470 Imported footwear were held not to fall within the tariff description of sports footwear because they were not specially designed for sporting activity and did not have, or provide for, spikes, springs, stops, clips, bars or equivalent sports-enhancing features. The examination of the samples showed no such attachments, and the technical opinion also found no special features to improve sports performance. On that basis, classification as sports footwear under Chapter Note 64 of the Customs Tariff Act, 1975 was rejected, and the goods were treated as ordinary footwear under the claimed tariff heading. Case-Laws Customs Thu, 23 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124470