https://www.taxtmi.com/caselaws?id=44369 PVC leather cloth imported for use in footwear manufacturing was treated as footwear embellishment where the import was supported by an Export Promotion Council certificate and was intended for that specific use. The Supreme Court followed its earlier approach on similar material used in footwear, holding that the fact the goods were supplied in rolls or could also serve other purposes did not disqualify them from the exemption. The Revenue's challenge therefore failed and the exemption under the customs notification was upheld. en-us Thu, 03 Oct 1996 00:00:00 +0530 Fri, 25 Jun 2010 17:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44369 PVC leather cloth imported for use in footwear manufacturing was treated as footwear embellishment where the import was supported by an Export Promotion Council certificate and was intended for that specific use. The Supreme Court followed its earlier approach on similar material used in footwear, holding that the fact the goods were supplied in rolls or could also serve other purposes did not disqualify them from the exemption. The Revenue's challenge therefore failed and the exemption under the customs notification was upheld. Case-Laws Customs Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44369