CESTAT Chennai: Confiscation of "Buff Sole Leather" classified as finished leather. Impugned order set aside.

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, Vice-President, in a case involving the confiscation of export goods described as "Buff Sole Leather." The tribunal determined that the goods should be classified as finished leather, leading to the setting aside of the impugned order and allowing the appeal.

---

---

The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, Ms. Jyoti Balasundaram, Vice-President, in a case involving the confiscation of export goods described as "Buff Sole Leather." The tribunal found that the goods should be considered finished leather as there was no specific requirement for the degree of tanning in the definition of "finished leather." The impugned order was set aside, and the appeal was allowed.

---