Custom, Excise & Service Tax Tribunal
M/S. Khaja Moideen Leather Company vs Cc (Air Cargo), Chennai- Vii on 2 November, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
C/41971 - 41972/2017
(Arising out of Order-in-Appeal C. Cus. No. 105 & 106/2017 dated 31.05.2017 passed by the Commissioner of Customs (Appeals-I), Chennai).
M/s. Khaja Moideen Leather Company Appellant
Vs.
CC (Air Cargo), Chennai- VII Respondent
Appearance Ms. V. Pramila, Advocate for the Appellant Shri R. Subramaniyam, AC (AR) for the Respondents CORAM :
Honble Smt. ARCHANA WADHWA, JUDICIAL MEMBER Date of Hearing/Decision: 02.11.2017 FINAL ORDER No. 42656-42657/2017 After hearing both sides, 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 issue has been a subject matter of various decisions of this Tribunal, some of which stand upheld by the Honble High Court of Madras. Reference can be made to the following decisions:
i) Vijayalakshmi Leather Vs. CC, Chennai 2000 (119) ELT 656 (Tri.)
ii) M/s. Expos Leather Co. Vs. CC, Chennai 2010 (4) TMI 1112 CESTAT Chennai
iii) M/s. Ahmed Overseas Corporation Vs. CC, Chennai 2016 (4) TMI 502 CESTAT, Chennai
iv) M/s. Meena Leather Exports & other Vs. CC, Chenn.
2009 (11) TMI 928 CESTAT Chennai
v) M/s. Sri Shanmuga Prima Tannery Vs. CC, 2003 (9) TMI 785 CESTAT Chennai
2. The Tribunal decision in the case of M/s. Expos Leather Co. (supra) stand upheld by the Honble High Court of Madras. In as much as the issue stands decided, I set aside the impugned order and allow both the appeals with consequential relief to the appellants. (Order dictated and pronounced in the open Court on) (ARCHANA WADHWA) JUDICIAL MEMBER BB 2