Availability of benefit of Notification No. 20/99-Cus., Sl. No. 110, List 3A; Item No. 29, Styrene Butadiene Styrene Oil Bound Copolymer (SBOC) for the manufacture of soles - Regarding

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....ise and Customs, New Delhi Subject : Availability of benefit of Notification No. 20/99-Cus., Sl. No. 110, List 3A; Item No. 29, Styrene Butadiene Styrene Oil Bound Copolymer (SBOC) for the manufacture of soles - Regarding I am directed to refer to the subject mentioned above and to say that instances have been brought to the notice of the Board that some Custom Houses have denied the benefit of ....

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.... used in the leather industry. In this connection, it has been clarified by the Footwear Design and Development Institute that TPR compound, which is manufactured out of SBOC, is used for the manufacture of TPR soles which, in turn, is used by footwear manufacturers in leather industry. It has also been clarified by Council for Leather Exports that even non leather footwear falls under their purvi....