2004 (6) TMI 403

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....R, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Victoria Creations, is whether the benefit of Notification No. 115/75-C.E., dated 30-4-75 is available to Natural Sheep Fur Skin imported by them. 2. Shri Piyush Kumar, learned Advocate, submitted that the Appellants imported 5 consignments of Natural Sheep Fur Skins clai....

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....ufacture of leather. The skins so treated may generally be distinguished from raw skin by their softness and pliability. He finally submitted that Notification No. 115/75-C.E. unconditionally exempts all the products of tanning industry; that Natural Sheep Fur Skins are natural product made out of hide and skin of animal during the process of tanning, and therefore, undoubtedly the impugned produc....

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.... Fur Skins, other than to raw fur skins of Heading 43.01, applies to hides or skins of all animals which have been tanned or dressed with the hair or wool on." As the impugned goods have been classified under Heading 43.02 of the Customs Tariff Act it goes without saying that the impugned fur skins have been tanned or dressed with the hair or wool on. The Appellants have also claimed that the good....