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of <h1>Formic Acid not eligible as tanning agent under Customs Notification</h1> <h3>RAJ INDUSTRIES Versus COLLECTOR OF CUSTOMS</h3> RAJ INDUSTRIES Versus COLLECTOR OF CUSTOMS - 1989 (42) E.L.T. 66 (Tribunal) The judgment by the Appellate Tribunal CEGAT, New Delhi condoned a four-day delay in postal transmission and proceeded to hear the appeal on merits. The issue was whether Formic Acid is eligible for exemption as a tanning agent under Notification No. 29/79-Cus., dated 10-2-1979. Referring to a previous decision, it was determined that Formic Acid is not a Self Basifying Chrome Tanning agent and thus not eligible for concession under the Notification. The appeal was dismissed.
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