2017 (11) TMI 989

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..... , I find that the dispute in the present appeal relates to the fact as to whether the leather exported by the appellant is a finished leather in terms of the Public Notice No.21/2009 dated 01.12.2009, in the absence of wax coating and finished coating by the assessees, the same would make the leather unfinished so as to attract confiscation of the same and imposition of penalty. I find that the is .....

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