https://www.taxtmi.com/caselaws?id=112134 Imported natural sheep fur skins were classified under Heading 43.02 as tanned or dressed fur skins, and Note 1 to Chapter 43 treated fur skins other than raw fur skins as hides or skins that have been tanned or dressed with hair or wool on. That classification supported the view that the goods were products of the tanning industry. In the absence of any material from the Revenue showing that the goods were raw fur skins or otherwise outside the tanning process, no further proof was required. The goods were therefore treated as eligible for exemption under Notification No. 115/75-C.E., and the appeal was allowed. en-us Tue, 08 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 17:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112134 Imported natural sheep fur skins were classified under Heading 43.02 as tanned or dressed fur skins, and Note 1 to Chapter 43 treated fur skins other than raw fur skins as hides or skins that have been tanned or dressed with hair or wool on. That classification supported the view that the goods were products of the tanning industry. In the absence of any material from the Revenue showing that the goods were raw fur skins or otherwise outside the tanning process, no further proof was required. The goods were therefore treated as eligible for exemption under Notification No. 115/75-C.E., and the appeal was allowed. Case-Laws Customs Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112134