1989 (9) TMI 241

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....e benefit of Notification 314/85-Cus., dated 11-10-1985 in respect of moulds for EVA and rubber. The Assistant Collector rejected their claim on the ground that the moulds in question were described in the invoice and Bill of Entry as "moulds for EVA and rubber" and because of this description, held that since the moulds are capable of use for rubber also, the appellants were not eligible for Notification 314/85-Cus., which exempts moulds falling within Chapter 84 of the Customs Tariff Act when imported for the manufacture of artificial plastic articles from Customs duty. The goods were assessed to duty under Tariff Heading 84.06 about which, there is no dispute. On appeal, the Assistant Collector's order was upheld by the Collector (Appeal....

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....ere also manufacturing other than plastic footwear. He further referred to their own description of the articles in the invoice by the supplier that the moulds are for EVA and rubber, which would show applicability for other than plastic also. 4. We have carefully considered the submissions made by the learned consultant and the learned SDR. The notification 314/85 dated 11-10-1985 exempts moulds and dies falling within Chapter 84 of the Customs Tariff Act, 1975 when imported for manufacture of artificial plastic articles from so much of the duty as is in excess of 25% and the whole of the additional duty subject to the condition that it is proved to the satisfaction of the Assistant Collector of Customs that the moulds or dies have been....