JAMA CORPORATION PVT. LTD. Vs. COMMISSIONER OF CUSTOMS
LAWS(SC)-2020-3-93
SUPREME COURT OF INDIA
Decided on March 05,2020

Jama Corporation Pvt. Ltd. Appellant
VERSUS
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

- (1.)Heard learned counsel for the parties.
(2.)We find no reason to depart from the finding of fact recorded by the authorities which commended to the Customs, Excise and Service Tax Appellate Tribunal that the machines in question undisputedly were declared as "M/C for use in leather footwear industries injection moulding of PVC/TPR/EVA soles with STD ACC Model global 138/150", therefore, not covered under Heading 8453 of the Customs Tariff (i.e. machinery for 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).
(3.)The fact that the notification dated 23rd March, 2010 refers to exemption from the levy of anti-dumping duty imposed on machinery used for making footwear and footwear sole/strap/heel will be of no avail to the appellant as the said machine should necessarily fall under classification No.8453, which in the present case is not exclusively used for the purpose so specified under that category.
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