2002 (7) TMI 514

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..... In the instant case what is purchased by the appellant are raw hides and skins and it is not the same goods which are exported. Those raw hides and skins are then processed and it is the dressed hides and skins which are exported. Therefore, section 5(3) will have no application.
KIRPAL B.N. C.J.I. AND BALAKRISHNAN K.G. AND ARIJIT PASAYAT JJ. M.L. Verma, Senior Advocate (P.V. Dinesh, Murali K .....

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