https://www.taxtmi.com/caselaws?id=42467 The High Court ruled in favor of the appellants, setting aside the Government's order and allowing the writ appeal. The Court emphasized that the imported machinery, primarily intended for making boots and shoes, should be classified under Tariff Item 72(15) for duty assessment, rejecting the Government's contention that the machinery's capability to make other footwear types excluded it from this classification. en-us Tue, 14 Jul 1987 00:00:00 +0530 Fri, 11 Jun 2010 13:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42467 The High Court ruled in favor of the appellants, setting aside the Government's order and allowing the writ appeal. The Court emphasized that the imported machinery, primarily intended for making boots and shoes, should be classified under Tariff Item 72(15) for duty assessment, rejecting the Government's contention that the machinery's capability to make other footwear types excluded it from this classification. Case-Laws Customs Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42467