https://www.taxtmi.com/caselaws?id=44890 Concessional customs duty under Notification No. 224/85-Cus. was available only for goods specified for use in the leather industry. Where the imported goods were capable of multiple uses, the importer had to prove with evidence that the consignment was intended for that industry. On the material then available, the claim for concessional duty could not be accepted, but the matter was remitted for fresh consideration after giving the importer an opportunity to lead evidence on intended use. en-us Thu, 06 Nov 1997 00:00:00 +0530 Tue, 06 Jul 2010 15:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44890 Concessional customs duty under Notification No. 224/85-Cus. was available only for goods specified for use in the leather industry. Where the imported goods were capable of multiple uses, the importer had to prove with evidence that the consignment was intended for that industry. On the material then available, the claim for concessional duty could not be accepted, but the matter was remitted for fresh consideration after giving the importer an opportunity to lead evidence on intended use. Case-Laws Customs Thu, 06 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44890