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2016 (12) TMI 87 - CESTAT NEW DELHIBenefit of Notification No. 18/95-CE dated 16.03.1995 - classification of goods - footwear - classified under entry 4008.11 or entry 4008.19? - Held that: - The matter is covered by Tribunal's decision in appellant's own case [2014 (9) TMI 1074 - CESTAT, NEW DELHI] where it was held that insistence on end use certificate is not warranted when there is no such specific statutory requirement. As such, even in the absence of any evidence showing the actual end use of the goods, the same would be classifiable under heading 4008.21, as long as they are of the kind to be used for soles and heels. The goods are classifiable under heading 4008.11 - the appellants are eligible for the benefit of Notification No. 18/95-CE dated 16.03.1995 - appeal allowed - decided in favor of appellant.
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