9911796707
TMI Blog1993 (8) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... with the letter No. CLE/NR/F.L./POL/92-93, dated 16-4-1992 from Council for leather exports which clarifies that leather scraps are not covered under the definition of Finished leather as provided under Serial No. 14 of the Second Schedule to the Customs Tariff Act, 1975 (Export Tariff) and as such does not attract export duty. But on examination of the said goods it was found not to be leather scraps but finished leather, i.e. finished leather in the form of strips and slabs and rightly covered under Heading 14 of Second Schedule to the Customs Tariff Act, 1975 (Export Tariff) and the effective rate of duty is 15% in terms of Notification No. 6/81. Since the appellants have become unsuccessful before the Assistant Collector of Customs as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of different form. He also said that not being granted relief with reference to the drawback on the ground that the item is not finished leather and, accordingly, it cannot be finished leather for the purpose of export. Alternatively he argued that in view of the findings given by the authorities below that item is finished leather, appellants are entitled to exemption in terms of Notification No. 136 of 92-Cus., dated 11-3-1992 in view of explanation given therein that finished leather satisfies the standard specified for such finished leather by the I.S.I, in I.S. 8170-1981. 5. Shri M.K. Jain, learned SDR for the Revenue submitted that leather has been used in a broader sense under Entry 14 of the Second Schedule and insertion of al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d leather in the form of strips and slabs, we do not feel it is necessary to go into the issue whether leather includes leather scrap and the words all sorts in the Entry 14 include all forms in the instant case. But there is some force in the arguments advanced by the Consultant for the appellants with reference to the eligibility of exemption in terms of Notification No. 136/92 since it was held by the Department that the item is finished leather. Since the issue with reference to eligibility of exemption under Notification No. 136/92 was neither claimed by the appellants nor considered by the authorities below, we are of the view that this issue requires re-consideration. Accordingly, we are remanding the matter to the concerned jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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