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2010 (5) TMI 265 - CESTAT, CHENNAILeather- - The authorities below have confirmed a demand of duty of Rs.3,73,395/- and imposed penalty and denied DEEC benefits to the goods in question namely off-white leather cow lining which is the product under export, on the ground that it would not qualify for the definition of finished leather and instead attracts duty @ 60% in terms of the Second Schedule to the Customs Tariff Act. Held that- process required for impugned goods as per DGFT Public Notice No. 3-ELT (PN) 92-97 dated 27.05.1992 not includes dyeing so as to impart medium/dark shade. Goods confirm to definition of finished leather. Appeal allowed.
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