2010 (11) TMI 417

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... different from the samples submitted by the department in respect of which he issued the second certificate dated 22-6-2001 to the effect that the samples did not satisfy the norms for finished leather due to absence of protective coating - the scientist has also confirmed in his cross-examination that the product in question was not finished leather as it failed to satisfy the norms of the Publi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in Public Notice of the Government of India in the Ministry of Commerce notification dated 27-5-1992, which is a condition precedent for extending the benefit of the notification the goods have been certified as not having satisfied the norms laid down for finished leather. This is for the reason that there is total absence of protective coating. Learned counsel for the appellants, however, subm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the goods could still be considered as finished leather. However, in view of the fact that the protective coating was totally absent, note 3 does not come to the rescue of the appellants, as it only talks about the deficiency or shortfall in degree and does not cover a case of total absence of protective coating. Further, the scientist has also confirmed in his cross-examination that the product .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X