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Issues involved: Whether the benefit of Notification No. 115/75-C.E., dated 30-4-75 is available to Natural Sheep Fur Skin imported by M/s. Victoria Creations.
Analysis: The appeal filed by M/s. Victoria Creations revolves around the question of whether the benefit of Notification No. 115/75-C.E., dated 30-4-75 is applicable to the Natural Sheep Fur Skins they imported. The Appellants claimed exemption under the said notification for the consignments of fur skins they imported, arguing that the skins were products of the tanning industry. The lower authorities had denied this benefit, stating that there was no evidence to prove that the imported goods were indeed products of the tanning industry. In their defense, the Appellants' representative contended that the imported goods were tanned hair on skin sheets processed in a tanning industry, as per the Explanatory Notes of HSN under Heading 43.02. They emphasized that the Notification unconditionally exempts all products of the tanning industry, including Natural Sheep Fur Skins, which are made from the hide and skin of animals during the tanning process. The representative argued that the impugned product unquestionably falls within the definition of a product of the tanning industry. The Respondent, on the other hand, reiterated the findings of the lower authorities, emphasizing that the Appellants had not provided any evidence to demonstrate that the imported goods were products of the tanning industry. However, upon considering the submissions from both sides, the Tribunal analyzed the classification of the impugned goods under Heading 43.02 of the Customs Tariff Act, which pertains to "Tanned or dressed fur skins." The Tribunal noted that the classification itself implies that the fur skins have been tanned or dressed with the hair or wool on. The Tribunal also acknowledged the Appellants' claim that the goods were tanned hair on skins of sheep processed in a tannery. Given these facts, the Tribunal concluded that no further evidence was necessary to establish that the impugned product was indeed a product of the tanning industry and thus eligible for the benefit of the Notification. The Tribunal found that the Revenue had not provided any evidence to the contrary, and therefore, set aside the previous orders and allowed the appeal filed by the Appellants.
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