Supreme Court · 2001 INSC 588 · Decided 29 November 2001
M/S. Phoenix International LTD. v. Commissioner of Customs, DISTT. Raigad, Maharashtra
- Court
- Supreme Court of India
- Citation
- 2001 INSC 588 · [2001] SUPP. 5 S.C.R. 377
- Case number
- CIVIL APPEAL No. 4940/1999
- Decided
- 29 November 2001
- Bench
- D.P. MOHAPATRA, K.G. BALAKRISHNAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 25, 25(1)
Headnote
Customs Act, 1962 : Section 25( I )-Notification No. 79195-Cus-lssued thereunder-Import of 'Printed PVC' (PVC Leather cloth)-Clearance sought as duty free and under 'Value Based Advance Licence' Scheme-According to Revenue, the imported goods merits classification under heading 6406. J 0-0n and have all substantial and essential characteristics of 'Shoe Uppers'-The printing and embossing work distinctly give the patterns of 'Shoe Upper'-Hence, the Tribunal was right in affirming the decision of the Revenue. The appellant, a manufactnrer and exporter of footwear, obtained a 'Value
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