https://www.taxtmi.com/caselaws?id=52474 Notification No. 18/95-C.E. granted nil duty to micro-cellular or non-cellular rubber plates, blocks, sheets and strips used in manufacturing soles, heels, or combined soles and heels for footwear. The record did not establish that the respondents' cleared goods were diverted to an impermissible use. Even if buyers later used the material in footwear repair, such repair ordinarily involves fixing soles or heels and did not by itself disprove compliance with the notification condition. The exemption was therefore correctly accepted as satisfied on the facts, and the duty demand was dropped. en-us Wed, 17 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52474 Notification No. 18/95-C.E. granted nil duty to micro-cellular or non-cellular rubber plates, blocks, sheets and strips used in manufacturing soles, heels, or combined soles and heels for footwear. The record did not establish that the respondents' cleared goods were diverted to an impermissible use. Even if buyers later used the material in footwear repair, such repair ordinarily involves fixing soles or heels and did not by itself disprove compliance with the notification condition. The exemption was therefore correctly accepted as satisfied on the facts, and the duty demand was dropped. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52474