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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....ce (Department of Revenue) Central Board of Excise 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 Boa....

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.... List 3A. The only condition is that the goods are to be 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 Export....