NANYA IMPORTS & EXPORTS ENTERPRISES vs. COMMISIONER OF CUSTOMS, MADRAS

C.A. No.-001520-001520 - 2001Supreme Court10 April 20068 pages

For Respondent: P. PARMESWARAN

AI SummaryAllowed

What did the Supreme Court hold?

The Supreme Court held that the goods imported in rolled form for convenience of loading and transport, as per industry standards, should still be considered "sheets" for the purpose of the exemption notification. The Court distinguished this case from a previous ruling where the goods were clearly identified as "films".

What were the facts?

The appellant imported PU coated leather fabrics described as "insoles, midsoles and sheets thereof" for use in the leather footwear industry. The revenue denied the benefit of an exemption notification, arguing the goods were "films" or "running sheets" and not the "sheets" contemplated by the notification.

What were the issues?

Whether PU coated leather fabrics imported in rolled form for loading convenience qualify as "sheets" under an exemption notification, or if they should be classified as "films" or "running sheets" disentitling them from the exemption.

Which sections of the Income-tax Act were involved?

Customs Act, 1962, Notification No.20 of 1999

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 8 CASE NO.: Appeal (civil) 1520 of 2001 PETITIONER: Nanya Imports & Exports Enterprises RESPONDENT: Commissioner of Customs, Chennai DATE OF JUDGMENT: 10/04/2006 BENCH: ASHOK BHAN & LOKESHWAR SINGH PANTA

JUDGMENT: J U D G M E N T Bhan, J.

The point involved in the present appeal is:- Whether the expression "insoles, midsoles and sheets thereof" used in the exemption Notification No.20 of 1999 issued under the Customs Act, 1962 (for short "the Act") can be interpreted to mean that the sheets rolled up for the convenience of loading and transport, would disentitle the assessee from the benefit of the Notification? FACTS Appellant is a partnership firm based in New Delhi dealing in the business, inter alia, of leather footwear materials and accessories. One of the items regularly imported by the appellant is "PU coated leather fabrics" which are extensively used in the leather footwear industry as "insoles and midsoles". This item was covered originally by Notification No.224/85 and thereafter by the successor Notification No.45/94. As on the date this item figures under the description "

The order continues below.

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