The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty demand on the manufacture of polyurethane polyvinyl chlorine soles of footwear on the ground of absence of Malafide Intention. Shoe World (Bajwa) Exports, the appellant assessee was a manufacturer and exporter of polyurethane polyvinyl chloride soles of footwear…
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