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<h1>Appellate Tribunal rules off-white leather as finished for export, overturns duty demand.</h1> <h3>KRM INTERNATIONAL LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI</h3> KRM INTERNATIONAL LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI - 2010 (256) E.L.T. 772 (Tri. - Chennai) The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant, Ms. Jyoti Balasundaram, regarding the classification of off-white leather cow lining for export. The tribunal found that the goods qualified as finished leather and were eligible for DEEC benefits, overturning the lower authorities' decision based on the absence of dyeing imparting medium/dark shade. The tribunal concluded that the goods met the required processes for finished leather as per Public Notice No. 3-ETC (PN) 92-97 dated 27.5.1992, setting aside the duty demand and penalty imposed.