Tariff classification for raw hides and leather governs excise treatment under the Central Excise Tariff regime. Section VIII of the Central Excise Tariff addresses classification of raw hides and skins, leather, furskins and related articles, including saddlery and harness, travel goods and handbags, and articles of animal gut (other than silk-worm gut), grouped in Chapters 41-43; no sectional note is provided, so classification follows the First Schedule chapter and heading descriptions.