Supreme Court of India
M/s. Phoenix International Ltd. v. Commissioner of Customs, Distt. Raigad, Maharashtra
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From the 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 appeal, held, the 'PVC cloth' is printed and embossed 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
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