https://www.taxtmi.com/caselaws?id=82688 Finished leather in the form of strips and slabs was found by the lower authorities, so the broader classification dispute between leather scrap and the relevant tariff entry did not require determination. Because exemption under Notification No. 136/92-Cus. had not been claimed or examined below, eligibility under that notification required fresh consideration. The matter was remanded to the jurisdictional Assistant Collector to decide the exemption claim after giving the appellants an opportunity of being heard. en-us Fri, 27 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82688 Finished leather in the form of strips and slabs was found by the lower authorities, so the broader classification dispute between leather scrap and the relevant tariff entry did not require determination. Because exemption under Notification No. 136/92-Cus. had not been claimed or examined below, eligibility under that notification required fresh consideration. The matter was remanded to the jurisdictional Assistant Collector to decide the exemption claim after giving the appellants an opportunity of being heard. Case-Laws Customs Fri, 27 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82688