2010 (11) TMI 417

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....Rao, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Both appeals involve a common issue, namely as to the eligibility of the assessees to the benefit of Notification No. 133/2000-Cus., dated 17-10-2000 and are hence heard together and disposed of by this common order. 2. The authorities below have disallowed the benefit at S.No. 3 of Table to the notific....

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....rty and which was certified by him to satisfy the norms for finished leather, was different from the samples submitted by the department in respect of which he issued the second certificate dated 22-6-2001 to the effect that the samples did not satisfy the norms for finished leather due to absence of protective coating. Learned counsel relied upon note 3 to PN 3/92-97 to the definition of 'manufac....