Home Case Index All Cases Customs Customs + AT Customs - 2008 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 150 - CESTAT NEW DELHIBenefit of notification No. 21/02-Cus. was denied on the ground that “X-ray Shoe Inspection System” imported by the appellants is used to inspect unseen and intangible nails of sole of shoes, boots and high heels. “X-ray Shoe Inspection System” imported by the appellants cannot be considered as “Viewing Box for assessing visible damage” for the shoes – held that machine is for inspection of unseen presence of nails and needle at needle work area, by way of X-ray therefore, machine in question is not entitled for benefit of notification
|