2017 (2) TMI 359

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....aran, Additional Commissioner (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. GOA/CUS/SNS/23/2005 dated 23.12.2005. 2. Heard both sides and perused the records. 3. The appellant herein imported "insole sheets for leather footwear" and filed bill of entry dated 18.5.1998 claiming the benefit of exemption Notification No.11/97. The said bill o....

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....at the appellant herein is not eligible for the benefit of Notification 11/97. 4. We have considered the submissions made by both sides and perused the records. 5. We find that the appellant had sought the benefit of Notification 11/97-Cus. (serial No.94), which reads as under:- S.No. Chapter or heading No. or sub-heading Description of goods Standard rate 94 64 or any othe....

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....ndition for insole/midsole and sheets thereon, opined as under:- "2. It is seen that the goods in the first part are, undeniably, goods for use in the leather industry only. In the second part because there are some goods which are likely to have more than one use the said list has been hemmed by the stipulation that the accounts should be maintained. However, both the lists put together, only ....

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....her industry and could also be used in other industry. If the importer is a trader should adduce evidence to show that the goods imported by him were meant for use in the leather industry. In the subsequent case of Handicraft Export, the Supreme Court has mentioned that the importer will have to prove that the goods are not only capable of being utilised as embellishment for sheets but also they w....