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of <h1>Supreme Court Appeal: 'Acrylamide' Misclassified as Adhesive, Customs Duty Exemption Misuse Uncovered.</h1> The circular addresses the import of 'Acrylamide' for manufacturing leather goods intended for export and the associated customs duty exemption claims under Notification No. 203/92-Cus. Importers claimed duty-free clearance by categorizing 'Acrylamide' as a 'Synthetic Adhesive,' which was initially rejected by customs but later approved on appeal due to alleged misrepresentation. The Central Intelligence Unit investigated and found misuse of the exemption through fabricated documents. The Central Leather Institute confirmed that 'Acrylamide' is not an adhesive for leather goods. The Department has appealed to the Supreme Court, clarifying that 'Acrylamide' is not eligible for duty exemption.
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