Leather articles. - Goods imported are rectangular cut pieces and finger shaped pieces of leather and described by suppliers as pairs of backs/cuffs for style M 80 and similar gloves and not as pairings or splits hence classifiable as 'other articles of leather' under Heading 42.01/06 of Customs Tariff Act, 1975 and ineligible for exemption under Notification No. 60/85-Cus., dated 17-3-1985. - Kibro Elbert Glove Co. v. Collector - 1994 (73) E.L.T. 893 (Tribunal).