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2009 (11) TMI 928 - CESTAT, CHENNAIMisdeclaration in duty drawback shipping bills - On examination of the consignment it was found to be “semi-finished” “burinishable finished leather” as against the declaration that it was finished leather - Held that: - in an identical situation in the case of Sri Shanmuga Prima Tannery Vs Commissioner of Customs, Chennai [2003 (9) TMI 785 - CESTAT, CHENNAI], the Bench accepted the contention of the appellants that the leather was finished leather, although a lesser protective coat with dye/pigment was applied - appeal allowed - decided in favor of assessee.
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