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2001 (11) TMI 80 - SC - CustomsWhether goods imported by the appellant should have been considered for the purpose of duty as it existed at the time of import? Held that:- The "PVC Cloth" could be transformed into "Shoe Upper" only after cutting into pieces and piercing holes therein and putting a flap on it. This contention also does not carry much force. The 'PVC Cloth' is printed and embossed and, by cutting into 3 pieces, 3 "Shoe Uppers" are available and they have all substantial and essential characteristics of shoe uppers. It is pertinent to note that printing and embossing work is not merely cosmetic in nature to give an added appeal to the goods, but they distinctly give the patterns of "Shoe Upper" and therefore, we do not think that the Tribunal had gone wrong in affirming the decision of the Commissioner. Appeal dismissed.
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