https://www.taxtmi.com/caselaws?id=96106 Imported lamb skin with hair, described in the bills of entry and invoices as raw skin, was examined for classification under Heading 43.02 as tanned or dressed fur skins or under Heading 41.02 as raw hides and skins eligible for exemption under Notification No. 25/95-Cus. The Revenue's classification depended on proving tanning or dressing, but the laboratory report was found inconclusive as to the process applied and the method of testing. A later clarification further weakened its reliability. On the record, the imported goods were not proved to have undergone tanning or dressing, so the Revenue's classification failed and the exemption was available; the duty demand and penalty were set aside. en-us Thu, 22 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 12:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96106 Imported lamb skin with hair, described in the bills of entry and invoices as raw skin, was examined for classification under Heading 43.02 as tanned or dressed fur skins or under Heading 41.02 as raw hides and skins eligible for exemption under Notification No. 25/95-Cus. The Revenue's classification depended on proving tanning or dressing, but the laboratory report was found inconclusive as to the process applied and the method of testing. A later clarification further weakened its reliability. On the record, the imported goods were not proved to have undergone tanning or dressing, so the Revenue's classification failed and the exemption was available; the duty demand and penalty were set aside. Case-Laws Customs Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96106