Leather Industry Imports- End-use Bond Condition for Insole/ Midsole is Must for duty Exemption

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....and end-use bond condition for insole/midsole and sheets thereon. Notification No. 11/97-Cus. Si. No. 94(1) and Notification No. 23/98-Cus. Sl. No. 108. Commissioner of Customs, Mumbai has made a reference on the eligibility of Nylon Tricot Fabrics/ P.U.leather cloth under the above Sl.No. of the Notification No. 11/97-Cus. read with list 3 (A) therein. The dispute was that the product was havi....

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....s issue was examined in the Board. The said Notification which has been repeated at. Sl. No. 108 of Notification No. 23/98- Cus. is seen to have made a distinction between the 2 parts of the entry in column 3. The first part, containing parts and consumables and other items of list 3(A) does not have a specific restriction. In the second part, containing items of list 3(B), the importer is require....

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....the case of Commissioner of Customs, Mumbai v. Pacific Exports cited in 1998 (99) ELT 488 (SC) and Commissioner of Customs, Mumbai v. Handicrafts Exports 1997 993) ELT 6 (SC) have discussed the exemption Notifications pertaining to the goods used in leather industry though of an earlier notification. In the said earlier notification the words used were also 'for use in the leather industry&#39....