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2010 (11) TMI 417 - CESTAT, CHENNAINotification No. 133/2000-Cus., dated 17-10-2000 - CLRI scientist, who issued both the certificates dated 8-5-2001 and 22-6-2001, has stated in cross-examination that the sample submitted by the party 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 - the scientist has also confirmed in his cross-examination that the product in question was not finished leather as it failed to satisfy the norms of the Public Notice for the specified category ‘Goat Nappa Upper’ - Decided against the assessee
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