1996 (9) TMI 347

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.... JDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  The appellants imported one PVC direct injection soling machine. They claimed benefit of concessional rate of duty under Notification No. 42/78-Cus., dated 1-3-1978. They claimed this benefit on the ground that the machine imported was designed for use in the leather processing and finishing industry or leather foot....

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....ufacturing industry. Since the shoe they manufactured is a leather upper and PVC sole, the machine designed for use in leather goods manufacturing industry. 3. Ld. DR submits that they were only a unit manufacturing PVC goods and in a case the machine is capable or working with leather footwear manufacturing industry as also plastic footwear manufacturing industry. 4. We have heard....