TaxTMI 
TaxTMI 
1978 (1) TMI 77
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....ies and spares under cover of Madras Customs Bill of Entry No. 491, dated 7-11-1970 from Messrs Desma Werke GMBH Achin Bei Brenen, Germany, at a cost of about Rs. 5 lakhs. The object of the import was for the manufacture of boots and shoes. The said machine was assessed to customs duty at 35% ad valorem under sub-item No. (b) of Item 72 of the Indian Customs Tariff. As the machine was imported thr....
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....s was ordered. Thereafter, a show-cause notice was issued on 5th September, 1973, as to why this order should not be annulled and the original order passed by the Assistant Collector be restored. The petitioner put forth its representations. By the impugned order dated 12th September, 1974, the matter was decided against the petitioner. Hence the present writ petition to quash that order. 3. It i....
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....yan, learned Counsel for the respondents, states that the boot and shoe making machinery consists of several parts and each has got a distinct function of its own in the set of machinery as is contemplated under Item 72(15). As a matter of fact, the Government of India themselves classified this particular machine, namely, plastic injection machine fully automatic for the manufacture of sandals an....
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....sued to the petitioner proposing to revise the order of the appellate authority, as well as the ultimate order of the revisional authority proceeds on the singular footing that the petitioner's machinery is capable of making chappals and, therefore, it cannot fall under Item 72(15). This reasoning in my view, is wholly unacceptable. Boot and shoe making machinery stated under 72(15) is descriptive....