https://www.taxtmi.com/caselaws?id=51617 Patent leather was treated as falling within the expression "finished leather of all kinds" under Notification No. 17/2001, because the notification used a broad exemption language and separately identified wet blue chrome tanned leather and crust leather as distinct, unfinished categories. The narrower interpretation proposed by the Revenue was found inconsistent with the language and scheme of the notification, and the imported patent leather was held entitled to exemption. en-us Mon, 18 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51617 Patent leather was treated as falling within the expression "finished leather of all kinds" under Notification No. 17/2001, because the notification used a broad exemption language and separately identified wet blue chrome tanned leather and crust leather as distinct, unfinished categories. The narrower interpretation proposed by the Revenue was found inconsistent with the language and scheme of the notification, and the imported patent leather was held entitled to exemption. Case-Laws Central Excise Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51617