https://www.taxtmi.com/caselaws?id=74683 Imported raw rabbit skins were held not to qualify for exemption from countervailing duty under the cited Central Excise notifications because the exemption applied only where the goods satisfied the specified conditions, including that they were not manufactured in a factory or that no process in or in relation to manufacture was ordinarily carried on with the aid of power. Countervailing duty under section 3(1) of the Customs Tariff Act was therefore attracted where the imported goods corresponded to excisable goods under the Central Excise Tariff. The record did not establish either exemption condition, and a bare assertion in appeal was insufficient to prove entitlement, so the exemption claim failed. en-us Thu, 19 Feb 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74683 Imported raw rabbit skins were held not to qualify for exemption from countervailing duty under the cited Central Excise notifications because the exemption applied only where the goods satisfied the specified conditions, including that they were not manufactured in a factory or that no process in or in relation to manufacture was ordinarily carried on with the aid of power. Countervailing duty under section 3(1) of the Customs Tariff Act was therefore attracted where the imported goods corresponded to excisable goods under the Central Excise Tariff. The record did not establish either exemption condition, and a bare assertion in appeal was insufficient to prove entitlement, so the exemption claim failed. Case-Laws Customs Thu, 19 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74683