2002 (11) TMI 155

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....ppeal, at the instance of the importer the only issue to be considered is whether they are entitled to the benefit of the Notification No. 17/2001, dated 1-3-2001 in respect of the leather imported from Italy. The Adjudicating Authority as well as the Appellate Authority have taken the view that the commodity imported by the appellant is a patent leather and therefore, outside the our view of the ....

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....ectly without any further treatment for fabrication into industrial and consumer items or parts of such items. Examples of finished leather are ammunition leather, aniline leather, antique leather, apron leather, automobile leather, belting leather, bookbinding leather, box calf, box side, buff leather, capeskin or cape leather, carding leather, carriage leather, case leather, chrome tanned or chr....

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....ue is based on the fact that under Chapter 41 of the Indian Customs Tariff Act, finished leather products have been dealt with between sub-heading 41.04 to 41.07, whereas chamois leather, patent leather, patent laminated leather and metallised leathers have been grouped under separate and specific Headings 41.08 and 41.09. Therefore, according to the Revenue, the patent leather and finished leathe....

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....ing operation before fabrication into goods. E.I. tanned hides and skins are a typical example of crust leather. Chrome tanned leather in wet blue further treated with fatliquoring and/or tanning material and dried is another example of such crust leather". The above definition would show that that crust leather is not finished leather. It has to undergo further processing. It would also show tha....