https://www.taxtmi.com/caselaws?id=92109 Imported raw greasy wool was treated as the first stage of scoured wool and as falling within the tariff description of wool under sub-heading 51.01 and Notification No. 50/87-C.E., so the exemption from countervailing duty applied. The Tribunal reasoned that denying exemption to raw or greasy wool while extending it to processed wool would produce an anomalous result. Concerns about pollution were not treated as a basis for differential duty, because such issues could be addressed by fumigation measures. The Revenue's challenge was rejected and the exemption benefit was allowed for the imported greasy wool. en-us Thu, 13 May 1999 00:00:00 +0530 Mon, 24 Oct 2011 17:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92109 Imported raw greasy wool was treated as the first stage of scoured wool and as falling within the tariff description of wool under sub-heading 51.01 and Notification No. 50/87-C.E., so the exemption from countervailing duty applied. The Tribunal reasoned that denying exemption to raw or greasy wool while extending it to processed wool would produce an anomalous result. Concerns about pollution were not treated as a basis for differential duty, because such issues could be addressed by fumigation measures. The Revenue's challenge was rejected and the exemption benefit was allowed for the imported greasy wool. Case-Laws Customs Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92109