https://www.taxtmi.com/caselaws?id=83402 Leather cut to special shapes for use as glove components is classifiable as an article of leather under Heading 42.01/06, not as parings or other waste of leather under Heading 41.02/10, because the supplier description, examination report and explanatory notes showed goods suitable for making gloves rather than waste material. On that classification, the claimed exemption under Notification No. 60/85-Cus. failed, since it applied only to Chapter 41 goods such as parings, splits or other waste of leather. The challenge to both classification and denial of exemption was rejected and the impugned order sustained. en-us Wed, 27 Jul 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83402 Leather cut to special shapes for use as glove components is classifiable as an article of leather under Heading 42.01/06, not as parings or other waste of leather under Heading 41.02/10, because the supplier description, examination report and explanatory notes showed goods suitable for making gloves rather than waste material. On that classification, the claimed exemption under Notification No. 60/85-Cus. failed, since it applied only to Chapter 41 goods such as parings, splits or other waste of leather. The challenge to both classification and denial of exemption was rejected and the impugned order sustained. Case-Laws Customs Wed, 27 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83402