TMI Blog2023 (3) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 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. - MS. SULEKHA BEEVI C.S., MEMBER JUDICIAL AND Shri VASA SESHAGIRI RAO , MEMBER TECHNICAL For the appellant : Shri S. Murugappan, Advocate For the respondent : Ms. Sridevi Taritla, ADC (A.R) ORDER 1.1 M/s. Nabisha Leathers, Chennai, who are the appellants herein filed a Shipping Bill No. 4090836 dated 16.03.2010 for export of 37 cartons of Goat Shoe Suede Upper Leather of four different colours. On examination of the said consignment, the Appraising Officer (Leather Expert) opined that the item declared as Goat Shoe Suede Upper Leather of grey colour packed in 13 cartons might not be satisfying the norms prescribed for finished leather vide DGFT Public Notice No. 21/2009-14 dated 01.12.2009. As such a sample was drawn and sent to the Central Leather Research Institute (CLRI in short), Chennai for their expert opinion. However, the consignment was allowed for export provisionally on the strength of a bond executed by the exporter. The CLRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have carried out all the major and substantive steps to make the raw leather into finished leather, the presence or absence of snuffing is determined by visible check and such check is always subjective and therefore CLRI report alone should not be the basis to hold that the leather under question is not finished leather. He has argued that there is no malafide intention on the part of the exporter to export the prohibited goods and as the buyer has accepted the goods as finished leather and has made payment and also placed order for further quantities and so imposition of penalty and fine are not justified and arbitrary. 3. Learned AR Ms. Sridevi Taritla has reiterated the findings as in the Order-in-Original dated 06.12.2010 and justified the confiscation of the exported leather, demand of export duty, and imposition of penalty as CLRI report has testified the absence of snuffing. She has relied on the decision of Mondepal Vs. Commissioner of Customs, Chennai reported in 2011 (267) ELT 269 (Tri.-Chen.) and also Devi Enterprises Vs. Commissioner of Customs (Sea), Chennai reported in 2009 (238) ELT 543 (Tri.-Chen.), wherein on the basis of the CLRI reports confiscation, fine a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... II Suede Leather (All substrates including splits) a. Tanning b. Dyeing in light/pastel/medium /dark shades (in case of doubt, the presence of dye to be ascertained by chromatographic technique) c. Fatliquoring d. Buffing to produce suede nap e. Shaving /Snuffing of the grain along the backbone 2 inches on either side in the case of goat and sheep skins and in the case of bovine hides/sides and calf skins all over the grain side. III -- -- IV -- -- V -- -- VI -- -- VII -- -- VIII -- -- IX -- -- X -- -- XI -- -- XII -- -- XII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of a skin or hide excluding bellies and shanks 2. Retanning 3. Dyeing: Any leather treated with dye(s) thus imparting a light/pastel/medium/dark-shade. 4. Fatliquoring 5. Stuffing/currying 6. Oiling 7. Setting 8. Staking/boarding 9. Dry drumming 10. Producing a reasonably clean flesh side by mechanical means 11. Buffing to produce a suede nap 12. Raising a suede nap by dry drumming/plush wheeling/buffing. 13. Shaving and/or snuffing of the grain side (see Note 1) 14. Protective coat 15. Glazing (see Note2) 16. Plating/embossing (see Note 2) 17. Ironing/polishing (see Note 2) 8 18. Plush wheeling 19. Rolling NOTE-1 - Shaving and/or snuffing may be done along the back bone or fully . NOTE-2 - The object of glazing, plating, ironing and polishing may be to produce a distinct lustre except in the case of matt finished leathers, such as grain clothing and upholstery. Glazing followed by hot ironing, if necessary, shall be done on leathers where a protective coat based on proteinous materials is given. Plating/embossing and/or hot ironing may be done on leathers where a protective coat based on synthetic resins is giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upper Part of footwear .. xi) Suede upper/ Shoe suede Upper leather .. Shall be drum dyed to a level and uniform shade, having suede on the flesh side. 1,2,3,4,7,8. 11 and 12 K) Upholstery leathers . 5.2 A perusal of the DGFT s Public Notice indicates that shaving and snuffing operations are the last in the manufacture of Suede Leather. Shaving is a mechanical operation of reducing the substance of leather to uniform thickness. Moreover, snuffing is the process of buffing for removal of visible grains. Thus, these are different processes to be carried out in the manufacture of finished leather. Manufacturing norms/ conditions as prescribed in the Public Notice mentions as c. Shaving/snuffing of the grain side along the backbone 2 inches on either side .. Learned Advocate has contended that the conditions of Public Notice are satisfied if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Patel Chunibhai Dajibha Vs. Narayanrao, MANU/SC/0287/1964 : AIR 1965 SC 1457, negative conditions connect by or are construed as cumulative and or is read as nor‟ or and‟. Thus, if these judgments are taken into consideration then positive conditions separated by or‟ symbolised by forward slash which means or‟ are to be read in the alternative and meaning of such a reading will be that at the time of the application, the applicant herself or in alternative her family members should be the holders of valid BPL card document. 11. When tested on this legal proposition then there is no iota of doubt that when petitioner herself admits that father-in-law and husband of the private respondent are part of the BPL card holders prior to the date of the advertisement then by inclusion of private respondent on account of her marriage to a member of BPL family will become a BPL card holder and, therefore, the Collector and Commissioner have not erred in passing the impugned order calling for any interference. 5.4 In this background of peculiar circumstances of this case, we have been persuaded to come to the conclusion that shaving/snuffing as used in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
