1987 (2) TMI 382

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....K. C. Sachar, JDR, for the Respondent. [Order per : V.T, Raghavachari, Member (J)].  - The appellants, M/s. Narang Wool Co. imported Rabbit Skin, Raw by SS Ganguin under Bill of Entry Cash No. 8532 dated 22-5-1981 and by SS Renoir under Bill of Entry Cash No. 2684 dated 28-3-1981, countervailing duty had been collected in respect of both consignments under Section 3(1) of the CTA tradin....

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....ders had been dismissed by the Collector of Customs (Appeals) concerned under order dated 17-11-1982 and 16-2-1983 respectively. It is the revision petitions preferred against the said orders, that are, on transfer, now before us, as these two deemed appeals. Since the issue involve in both appeals is common the appeals were heard together and are being disposed of under this common order. 3. W....

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....tion of Shri Agarwal we are unable to accept the same since it is inconceivable that skin as removed from the animal without any further process could be exported. If they are exported in the said condition specially by ship as in the two instances in question they would have become totally useless and probably be putrefied mass before reaching the country of import. 5. Shri Agarwal conten....

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....he goods should be proved to be either not manufactured in a factory or not manufactured with the aid of power. Therefore, the exemption is not a straight exemption but one hedged with conditions precedent. In so far as the goods had been manufactured abroad there is certainly no evidence that either of the said conditions would be fulfilled apart from the question whether the factory mentioned in....