TaxTMI 
TaxTMI 
2001 (11) TMI 80
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....d in terms of Para 49 of Export Import Policy 1992-93. The Licence permitted the appellant to import "printed PVC" with technical characteristics of "PVC Leather Cloth" for use in the manufacture of the export product "Synthetic footwear". The appellant filed Bill of Entry for clearance of goods described "Printed PVC" (PVC leather clothes) for consumption, claiming coverage of VBAL Scheme. Appellant sought clearance of the same as duty free under Notification No. 79/95-Cus., dated 31-3-95 issued by the Central Government under Section 25(1) of Customs Act, 1962 which permitted exemption for the whole of the duty of customs for the "materials" imported into India against VBAL Scheme. The Licence listed "Printed PVC" as an eligible item of i....
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....at and each piece is having a pattern of 3 shoe uppers, printed/embossed, and when cut, each of these pieces is distinguishable and identifiable as a part of shoe upper and, therefore, it merits classification under Heading 6406.10 which specifically covers "Uppers and parts thereof, other than stiffeners". 4.An order of classification was passed under Section 111(m) of the Customs Act, 1962, permitting redemption of goods on payment of Rs. 10 lakhs and imposing penalty of Rs. 50,000/- in terms of Section 112(a) of the Act. The appellant challenged the order before the Tribunal and the Tribunal upholding the order, however, reduced the fine from Rs. 10 lakhs to Rs. 1 lakh. 5.We heard Mr. V. Lakshmikumaran, learned Counsel for the appe....
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....ieces. The pattern is clearly distinguishable and if cut through the groves, 3 patterns of "Shoe uppers" could be separated. It is to be noticed that each sheet is shaded in colours and there is printing also. Thus the sheet consists of the impression of "3 Shoe Uppers", each bearing a logo. 8.Thus, it could be seen that "PVC Cloth" has all the characteristics of "Shoe Uppers" and we are unable to accept the contention of the learned Counsel for the appellant that merely because it is printed and embossed it would not cease to be a PVC Cloth. The learned Counsel for the appellant placed reliance on the decision of this Court in Abrol Watches Pvt. Ltd. v. Commissioner of Customs, Bombay, 1997 (1) SCC 321 and contended that if the imported....
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....ppellant should be taken to fall within Item (iv) under the head Polyester Yarn relating to POY of 75 deniers and above but below 100 deniers, or within Item (iii) relating to POY of 100 deniers and above but not above 750 deniers. The authorities held that POY was assessable to countervailing duty and excise duty at the final denierage stage, that is to say, after POY had been texturised. This Court held that countervailing duty must be levied on goods in the state in which they are imported and not upon the basis that subsequent to the process of texurising the POY that was imported would have different denierage. 10.Based on the above findings it was argued that goods imported by the appellant should have been considered for the purpo....