Free export allowable as minor deficiency in processing cannot make leather as not fully finished

Nabisha Leathers Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that minor deficiency in the processing may not ipso facto make the leather as not fully finished. Accordingly, satisfying the conditions contained in Public Notice No. 21/2009-14 dated 01.12.2009, the same is freely exportable. Facts- M/s. Nabisha Leathers (appellant) 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. However, the Appraising Officer (Leather Expert) opined that the item declared as “Goat Shoe Suede Upper ...