https://www.taxtmi.com/caselaws?id=84289 The appeals centered on whether goods intended for export as finished leather met statutory standards, with the original authority deeming them semi-finished. The dispute extended to the applicability of export norms, leading to a remand for clarity. Duty drawback was eventually granted to exporters post-remand, despite initial doubts raised by the Collector of Customs. Goods not conforming to specifications faced confiscation under the Customs Act. The Tribunal, considering minor processing deficiencies, upheld the classification of leather as fully finished, dismissing the appeals due to minimal amounts involved and case circumstances. en-us Thu, 18 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 10:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84289 The appeals centered on whether goods intended for export as finished leather met statutory standards, with the original authority deeming them semi-finished. The dispute extended to the applicability of export norms, leading to a remand for clarity. Duty drawback was eventually granted to exporters post-remand, despite initial doubts raised by the Collector of Customs. Goods not conforming to specifications faced confiscation under the Customs Act. The Tribunal, considering minor processing deficiencies, upheld the classification of leather as fully finished, dismissing the appeals due to minimal amounts involved and case circumstances. Case-Laws Customs Thu, 18 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84289