Finished leather exemption covers patent leather under Notification No. 17/2001, rejecting a narrower customs classification view.

Patent leather was treated as falling within the expression "finished leather of all kinds" under Notification No. 17/2001, because the notification used a broad exemption language and separately identified wet blue chrome tanned leather and crust leather as distinct, unfinished categories. The narrower interpretation proposed by the Revenue was found inconsistent with the language and scheme of the notification, and the imported patent leather was held entitled to exemption.

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Issues: Whether patent leather imported by the appellant was covered by Notification No. 17/2001 dated 1-3-2001 as finished leather of all kinds.

Analysis: The notification extended exemption to "finished leather of all kinds" and separately referred to wet blue chrome tanned leather and crust leather. On the definitions relied upon, patent leather fell within the expression finished leather, while wet blue chrome tanned leather and crust leather were distinct categories that had not yet undergone the finishing process. The narrower construction urged by the Revenue was inconsistent with the language and scheme of the notification.

Conclusion: Patent leather imported by the appellant was covered by Notification No. 17/2001 and was entitled to the exemption.

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