1993 (8) TMI 180

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.... 4,410 kgs. of FOB value Rs. 26,46/000/- alongwith the letter No. CLE/NR/F.L./POL/92-93, dated 16-4-1992 from Council for leather exports which clarifies that leather scraps are not covered under the definition of 'Finished leather' as provided under Serial No. 14 of the Second Schedule to the Customs Tariff Act, 1975 (Export Tariff) and as such does not attract export duty. But on examination of the said goods it was found not to be leather scraps but finished leather, i.e. finished leather in the form of strips and slabs and rightly covered under Heading 14 of Second Schedule to the Customs Tariff Act, 1975 (Export Tariff) and the effective rate of duty is 15% in terms of Notification No. 6/81. Since the appellants have become unsuccessfu....

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....ot be taken as inclusive of leather scrap which is of different form. He also said that not being granted relief with reference to the drawback on the ground that the item is not finished leather and, accordingly, it cannot be finished leather for the purpose of export. Alternatively he argued that in view of the findings given by the authorities below that item is finished leather, appellants are entitled to exemption in terms of Notification No. 136 of 92-Cus., dated 11-3-1992 in view of explanation given therein that finished leather satisfies the standard specified for such finished leather by the I.S.I, in I.S. 8170-1981. 5. Shri M.K. Jain, learned SDR for the Revenue submitted that leather has been used in a broader sense under Ent....