2012 (8) TMI 630

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeal). 2. The brief facts of the case are that the appellant made import of goods declaring the same in the Bill of Entry as "M/C for use in leather footwear industries Injection Moulding of PVC/TPR/EVA Soles with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that the machine in question is intended for use as an Injection Moulding Machine for footwear soles of leather shoes. The appellants are engaged in the manufacture of leather shoes therefore the machine in question is classifiable under Chapter Sub Heading 8453 of the Customs Tariff. The appellants also submitted that as per the provisions of Notification No. 39/2010-Cus. the goods "Plastic Proce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines." Therefore, the machine is rightly classifiable under Sub-Heading 8477.1000 of the Customs Tariff which covers Injection Moulding Machine. In respect of the levy of Anti-Dumping Duty, the contention is that under Notification No. 39/201 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uced by the appellant, the machine is meant for Injection Moulding of Synthetic Polymer namely PVC, TPR and EVA to generate sole for footwear. As per the HSN Explanatory Notes under Heading 8453 covers "machinery for preparing hides or skins (including furskins) ready for tanning, machinery for effecting the tanning, machinery for effecting the tanning (including parchmenting) processes, and machi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g Machine classifiable under Chapter Sub Heading 8477.1000 of the Customs Tariff imported from Republic of China. The Notification excludes only Injection Moulding Machine classified under Heading 8453 of the Customs Tariff. In the present case, as discussed above, the machine in question is not classifiable under Heading 8453 of the Customs Tariff and the same is classifiable under Chapter Sub He .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X