https://www.taxtmi.com/caselaws?id=107529 Mere dressing of fresh slaughtered lamb skins with oil to prevent deterioration does not amount to manufacture or convert raw skin into a new marketable commodity. As the goods were not shown by evidence or expert opinion to have undergone tanning or any comparable process, they could not be classified as manufactured fur skins under Chapter 43 for additional duty or SAD. The burden to prove the duty-attracting classification lay on the Revenue, and it was not discharged. The importer's classification was accepted and the duty demand based on Chapter 43 was not sustained. en-us Fri, 02 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107529 Mere dressing of fresh slaughtered lamb skins with oil to prevent deterioration does not amount to manufacture or convert raw skin into a new marketable commodity. As the goods were not shown by evidence or expert opinion to have undergone tanning or any comparable process, they could not be classified as manufactured fur skins under Chapter 43 for additional duty or SAD. The burden to prove the duty-attracting classification lay on the Revenue, and it was not discharged. The importer's classification was accepted and the duty demand based on Chapter 43 was not sustained. Case-Laws Customs Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107529