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1996 (10) TMI 94 - SC - Customs

  1. 1996 (9) TMI 128 - SC
  2. 1983 (1) TMI 250 - AT
  1. 1997 (4) TMI 83 - SC
The Supreme Court upheld the Customs Tribunal's decision that PVC leather cloth imported for embellishment of footwear qualifies for exemption under the Customs Act. The Tribunal's reasoning was supported by a certificate from the Export Promotion Council. The Revenue's appeal was dismissed, with no costs awarded.

 

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