https://www.taxtmi.com/caselaws?id=239576 An imported machine used for making foamed and non-foamed footwear from thermoplastic materials was treated as an injection moulding machine for plastics and classified under Heading 8477.10, not Heading 8453, because the latter entry applies to machinery for working hides, skins, leather, or making or repairing footwear of hides, skins, or leather. On anti-dumping duty, the machine's clamping capacity was disputed: the appellant relied on a certificate indicating 2.5 to 3 tons, while the department relied on plate-based inference of 40 tons. The levy issue was remanded for technical verification by a competent expert and fresh decision after hearing the appellant. en-us Fri, 23 Nov 2012 00:00:00 +0530 Sat, 16 Nov 2013 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239576 An imported machine used for making foamed and non-foamed footwear from thermoplastic materials was treated as an injection moulding machine for plastics and classified under Heading 8477.10, not Heading 8453, because the latter entry applies to machinery for working hides, skins, leather, or making or repairing footwear of hides, skins, or leather. On anti-dumping duty, the machine's clamping capacity was disputed: the appellant relied on a certificate indicating 2.5 to 3 tons, while the department relied on plate-based inference of 40 tons. The levy issue was remanded for technical verification by a competent expert and fresh decision after hearing the appellant. Case-Laws Customs Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239576