https://www.taxtmi.com/caselaws?id=77932 Off-white leather cow lining exported by the assessee was held to satisfy the definition of finished leather for Customs Tariff classification and DEEC benefit purposes. The prescribed public notice listed the relevant processes for off-white or white leather, and dyeing was not one of the mandatory operations. Because the goods were admittedly off-white leather, the absence of a medium or dark shade did not amount to non-compliance with the applicable norm. The duty demand, penalty, and denial of DEEC benefits were therefore not sustainable. en-us Wed, 19 May 2010 00:00:00 +0530 Fri, 22 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77932 Off-white leather cow lining exported by the assessee was held to satisfy the definition of finished leather for Customs Tariff classification and DEEC benefit purposes. The prescribed public notice listed the relevant processes for off-white or white leather, and dyeing was not one of the mandatory operations. Because the goods were admittedly off-white leather, the absence of a medium or dark shade did not amount to non-compliance with the applicable norm. The duty demand, penalty, and denial of DEEC benefits were therefore not sustainable. Case-Laws Customs Wed, 19 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77932