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2023 (3) TMI 183 - AT - CustomsExport of Finished Leather or Unfinished Leather - whether CLRI’s interpretation of the conditions/norms prescribed in DGFT’s Public Notice No. 21/2009-2014 dated 01.12.2009 is correct or not for Export of Finished Leather? - HELD THAT:- We have been persuaded to come to the conclusion that shaving/snuffing as used in the DGFT’s Public Notice dated 01.12.2009 to mean shaving or snuffing. As all the major manufacturing operations are carried out on the impugned goods, the same could not be termed as unfinished goods. The fact of buyer accepting the goods and making payment, ordering further quantities and terming only 13 cartons of suede leather of grey colour as unfinished leather when 24 cartons of other colours of the same consignment as finished leather have weighed in our mind. On consideration of the decision rendered in the case of COLLECTOR OF CUSTOMS, MADRAS VERSUS M. ASLAM AEJAZ & CO. [1995 (5) TMI 130 - CEGAT, MADRAS], to the effect that minor deficiency in the processing may not ipso facto make the leather as not fully finished as the appellant’s have carried out all the major operations. Appeal allowed.
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