2020 (11) TMI 199

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....a, Advocates for M/s. K. Ashar & Co., AOR, for the Appellant. Shri A.K. Srivastava, Senior Advocate, B. Krishna Prasad, AOR, Ms. Nisha Bagchi, Ms. Rashmi Malhotra and Ms. Mahima Mongia, Advocates, for the Respondent. ORDER Heard Learned Counsel for the parties. 2. We find no reason to depart from the finding of fact recorded by the authorities which commended to the Customs, Excis....

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....s not exclusively used for the purpose so specified under that category. 4. The argument of the appellant that the entry 8453 refers independently to 'Machinery for making or repairing footwear', cannot be countenanced. For, that expression will have to be understood in the context of the heading dealing with 'Machinery for preparing, tanning or working hides, skins or leather'. 5.&emsp....