https://www.taxtmi.com/caselaws?id=33920 Exemption under Notification No. 21/2002-Cus. required the imported goods to be specifically designed for use in the leather industry or footwear industry. On the invoices and catalogue, the machinery was described as button making machinery for the textile industry, and the materials did not establish design for leather use; incidental use in leather garments was insufficient. The alternative claim under Item 25 of List 34 also failed because the goods were not shown to be button-hole machinery for leather articles. Strict compliance with the notification's description and conditions was therefore required, and the denial of exemption was upheld. en-us Tue, 24 Mar 2009 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33920 Exemption under Notification No. 21/2002-Cus. required the imported goods to be specifically designed for use in the leather industry or footwear industry. On the invoices and catalogue, the machinery was described as button making machinery for the textile industry, and the materials did not establish design for leather use; incidental use in leather garments was insufficient. The alternative claim under Item 25 of List 34 also failed because the goods were not shown to be button-hole machinery for leather articles. Strict compliance with the notification's description and conditions was therefore required, and the denial of exemption was upheld. Case-Laws Customs Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33920