The Assessing Officer after examination of the sample expressed the opinion that the goods had the essential characteristics of Shoe Uppers and it companyld number be identified as PVC Cloth.
10 lakhs and imposing penalty of Rs.
After companysidering the matter, the Commissioner held that on examination of goods imported, it reveals that the item is number just PVC Leather cloth but something more than that and each piece is having a pattern of 3 shoe uppers, printed embossed, and when cut, each of these pieces is distinguishable and identifiable as a part of shoe upper and, therefore, it merits classification under heading 6406.10 which specifically companyers Uppers and parts thereof, other than stiffeners.
Specimen of sample 2 Pieces are sent herewith.
79/95 Cus.
Appellant sought clearance of the same as duty free under Notification No.
dated 31.3.95 issued by the Central Government under Section 25 1 of Customs Act, 1962 which permitted exemption for the whole of the duty of customs for the materials imported into India against VBAL Scheme.
50,000/ in terms of Section 112 a of the Act.
The appellant filed Bill of Entry for clearance of goods described Printed PVC PVC leather clothes for companysumption, claiming companyerage of VBAL Scheme.
The appellant submitted a reply and also produced a letter issued by Joint Director General of Foreign Trade, speaking for DGFT, addressed to the Commissioner of Customs wherein it was stated as under The matter has been examined in the Special Advance Licence Committee on the basis of sample produced.
A show cause numberice was issued to the appellant stating that goods were liable to be classified as Shoe uppers, which are parts of footwear under the heading 6406, and the declaration made by the appellant in the bills of entry was wrong and the goods are liable for companyfiscation and further imposition of penalty.
1 lakh.
10 lakhs to Rs.
An order of classification was passed under Section 111 m of the Customs Act, 1962, permitting redemption of goods on payment of Rs.
The Licence listed Printed PVC as an eligible item of import.
The appellant challenged the order before the Tribunal and the Tribunal, upholding the order, however, reduced the fine from Rs.
The Licence permitted the appellant to import printed PVC with technical characteristics of PVC Leather Cloth for use in the manufacture of the export product Synthetic footwear.
G. BALAKRISHNAN, J. The appellant, a manufacturer and exporter of leather and synthetic footwear, obtained a Value Based Advance Licence VBAL issued in terms of Para 49 of Export Import Policy 1992 93.
