Dispute Over Footwear Machinery Classification: Prior Case Inapplicable Due to Unraised Argument on Clamping Force.

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....Classification of goods - machinery used for making footwear and footwear sole/strap/heel - The fact that in some other case benefit has been given to the importer on the basis of clamping force being less than 40 tons, also, will be of no avail to the appellant as that contention was not specifically taken by the appellant before the authorities concerned, being question of fact. - SC....