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    <description>The appeal was rejected as non-maintainable, upholding the decision to drop the demand for export duty on leather of colors other than beige. The test report for beige leather could not be applied to the entire consignment, and the show cause notice was deemed time-barred.</description>
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      <description>The appeal was rejected as non-maintainable, upholding the decision to drop the demand for export duty on leather of colors other than beige. The test report for beige leather could not be applied to the entire consignment, and the show cause notice was deemed time-barred.</description>
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