2001 (4) TMI 145

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.... firm, M/s. Bata India Ltd. is a manufacturer of footwear. They imported two consignments of "210D Nylon + 4M/M K 329 + 32G TRICOT 60". The goods were made of one layer of Nylon of 60" width, one layer of Foam and one layer of Tricot of 60" width. 2.The impugned Orders have held that the goods in question were consumer goods which were covered by EXIM Code 58110000.90 of the Export and Import P....

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....table quality. They were, therefore, re-exported. 4.Learned Counsel for the appellants have submitted that the goods in question could not be treated as consumer goods, inasmuch as the adjudication order itself has accepted that they are raw materials for the manufacture of Shoe Upper. He, in this context has referred to the following decisions of the Tribunal :- (i)    &....