Nanya Imports & Exports Enterprises vs Commissioner Of Customs, Chennai

The Supreme Court interpreted the phrase 'insoles, midsoles and sheets thereof' in Notification No.20 of 1999 under the Customs Act, 1962, affirming that the physical form of goods (i.e., rolled sheets) does not disqualify them from exemption if they are capable of use in the leather industry. The Court held that the benefit of the exemption notification should not be denied based on the form of the goods, provided their intended use aligns with the notification's purpose. The appeal was allowed, reinstating the benefit of the exemption notification to the appellant.