https://www.taxtmi.com/caselaws?id=50013 PUC insole material imported in rolled lengths was held not to fall within the expression "in-soles, midsoles and sheets thereof" in Notification No. 20/99. Applying the Supreme Court's distinction between "sheets" and "sheetings", the rolled goods were treated as sheetings, especially since they were only cut to size after import for manufacture. Earlier Tribunal rulings cited by the importer were distinguished because they did not reflect the binding interpretation of the exemption wording. The exemption was therefore denied, and the classification-based interpretation was upheld against the assessee. en-us Tue, 25 Apr 2000 00:00:00 +0530 Thu, 19 Aug 2010 11:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50013 PUC insole material imported in rolled lengths was held not to fall within the expression "in-soles, midsoles and sheets thereof" in Notification No. 20/99. Applying the Supreme Court's distinction between "sheets" and "sheetings", the rolled goods were treated as sheetings, especially since they were only cut to size after import for manufacture. Earlier Tribunal rulings cited by the importer were distinguished because they did not reflect the binding interpretation of the exemption wording. The exemption was therefore denied, and the classification-based interpretation was upheld against the assessee. Case-Laws Customs Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50013