Supreme Court Dismisses Appeal in Customs Classification Dispute — Duty Exemption Denied. The court found that the imported goods had characteristics of shoe uppers, thus disqualifying them from exemption under Notification No. 79/95-Cus. under the Customs Act, 1962....
The dispute arose between a manufacturer and exporter of footwear and the Commissioner of Customs regarding the classification of imported goods under the Customs Act, 1962. The appellant obtained a V...




