Leather splits, are nothing but cut pieces of hides and skins. They are cheaper and have a separate name but the name only indicates that they are cut pieces. It is not because they ceased to be hides and skins and constitute a different commercial commodity they are called 'scraps', State of Tamil Nadu v. Mahi Traders, AIR 1989 SC 1167 (1170): (1989) 1 SCC 724.
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