2002 (2) TMI 550

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....tent leather is one step ahead and is a coated leather having lustrous mirror like surface ready for use for conversion into articles of leather. Therefore, the goods under import are not eligible for exemption under Notification No. 17/2001, dated 1-3-2001. I also observe that these goods were ordered by the appellant's buyers in USA according to their own specifications, that as an exporter of leather Apparels the benefit under Duty Drawback Scheme and DEPB scheme is available to the appellants. As regards the aspect of misdeclaration I find that the appellants have not declared the description of the goods correctly as it can be seen that the supplier of the goods has declared the goods in his invoices as 'Fancy Leather' whereas the appe....

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....fiscated and penalty was also imposed. Against this order, the importers filed an appeal before the Commissioner of Customs (Appeals) who held as indicated above. 4. Arguing the case for the appellant(s) Shri K. Kumar, learned Counsel submits that the goods were declared as finished leather; that finished leather is the ultimate product; that finished leather includes patent leather and fancy leather. He submits that this fact is supported by the Glossary of Terms relating to hides, skins and leather contained in IS : 1640-1960. He submits that finished leather includes fancy leather and patent leather. 5. Learned Counsel submits that though the Authorities below held that patent leather is a stage ahead of finished leather but they ....

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....hows that patent leather is a form of finished leather. He, therefore, prays that appeal may be allowed. 8. Shri Hitesh Shah, learned DR appearing for Revenue submits that in the case of Poddar Tyres (Pvt.) Ltd. v. CCE, Chandigarh reported in 2000 (126) E.L.T. 737 this Tribunal held that a product to be excisable under certain classification need not essentially conform to ISI specification; that ISI specifications denote quality of a product and not its character or nature. Learned DR referred to HSN Notes on Chapter 41 under heading, (B) Leather further prepared after tanning on page 650 states that "the leather may then be further dressed or finished by dyeing, graining or stamping to imitate skins of other kinds, sizing, polishing....