2008 (9) TMI 312

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....the Respondent. [Order per : P. Karthikeyan, Member (T)].- M/s. Devi Enterprises filed Drawback Shipping Bill dated 30-7-2001 for export of "Abirami Mark S/C Goat Suede Upper Finished Leather" of FOB value Rs. 5,15,000.47 to Italy. On examination of the sample, the Central Leather Institute (CLRI) certified that the sample did not satisfy the norms and conditions laid down in the Public Notice ....

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....essee has taken the ground that the communication from the CLRI was not a test certificate but a letter issued after visual examination of the sample. This was obvious from the rider given in the letter to the effect that the opinion of the Institute was Technical and Academic and was not intended tor Publicity/Advertisement/Legal purposes and that the Institute should be indemnified against any d....

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.... 3. Ld. JDR reiterates the findings contained in the impugned order. 4. We have carefully studied the case records and the submissions made by the ld. JDR. We find that the goods entered for export were found on by the Scientists of CLRI to be not conforming to the norms laid down in P.N. No. 3-ETC(PN)/92-97. They recorded a clear finding that the export product did not have protective coat ....