2010 (5) TMI 265

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...., for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - The authorities below have confirmed a demand of duty of Rs.3,73,395/- and imposed penalty and denied DEEC benefits to the goods in question namely off-white leather cow lining which is the product under export, on the ground that it would not qualify for the definition of finished leather and instead attracts duty @ 60% in ....