Import of 'Acrylamide' for use in the manufacture of leather goods i.e. shoe uppers, leather bags etc., meant for export-levy of Customs Duty- Clarification Reg.

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....n the manufacture of leather goods i.e. shoe uppers, leather bags etc., meant for export-levy of Customs Duty- Clarification Reg. I am directed to say that some of the importers imported 'Acrylamide' and claimed duty free clearance under Notification No. 203/92-Cus as 'Synthetic Adhesive' for use in the manufacture of leather goods i.e., shoe upper, leather articles, bags etc. In one of the case....

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....Acrylamide' has wrongly availed of Customs Duty exemption by not only misrepresenting the facts but also on the basis of manipulated/ fabricated documents. The opinion of Central Leather Institute of Madras had been obtained which goes to show clearly that 'Acrylamide' is neither a 'Synthetic Adhesive' nor is used as 'Adhesive' in the manufacture of leather goods. The matter has been examined by....