Supreme Court · 2006 INSC 220 · Decided 10 April 2006
Nanya Imports & Exports Enterprises v. Commissioner of Customs, Chennai
- Court
- Supreme Court of India
- Citation
- 2006 INSC 220 · [2006] 3 S.C.R. 1037
- Case number
- CIVIL APPEAL No. 1520/2001
- Decided
- 10 April 2006
- Bench
- ASHOK BHAN, LOKESHWAR SINGH PANTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act
Headnote
B Customs Act' 1962; Section 25-Exemption Notification No. 2011999 covering insoles, midsoles and sheets thereof-"PU coated leather fabrics" used in the leather C footwear industry as "insoles and midsoles" 'imported in the form of "sheets" but rolled up for the imported were not "sheets" but 'films' or 'running sheets '-Held, goods entitled to the benefit of the exemption Notification. D Appellant is a partnership firm dealing in the business, inter alia, of leather footwear materials and accessories. One of the items regularlyl, imported
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