2008 (10) TMI 420

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....r : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed this appeal against the impugned order whereby the footwear imported by the appellant were held to be classifiable under Tariff Heading 6404 11 90 of the Customs Tariff. The appellant claimed the classification tariff under Heading 6405 20 00 of the Tariff. The contention of the appellant is that the lower authorities held t....

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....nhance sports activity or to improve the sports performance. In these circumstances the contention is that footwear in question are classifiable under Tariff Heading 6405 20 00 of the Tariff. 2. The contention of the revenue is that there is a specific finding that the footwear, in question, are for enhancing the sporting activity. As the same are having cushioning effect to facilitate sport....