9911796707
TMI Blog2003 (5) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : S.L. Peeran, Member (J) (Oral)]. This is a Revenue appeal against the Commissioner (Appeals) order that the imported dressed fur skin of lamb was classifiable under Chapter Heading 4302.13 of the Customs Tariff Act with NIL rate of duty and they would be exempted from Additional Duty or SAD as the said item is not classifiable under Chapter Heading 43 of CET. He has note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a raw skin. 3. Ld. DR argued on the basis of above contention and prayed for classification for additional duty and SAD under Chapter 43 of Central Excise Tariff. 4. Ld. Counsel submitted that the dressing was not a process of manufacture of converting raw fur skin of lambs into a tanned one. Raw fur skin of lambs, which is fresh after slaughter of the lambs, is required to be dressed to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that dressed fur skin of lamb imported was a raw one and not tanned one. Hence, the Chapter 43 of Excise Tariff is not attracted for the purpose of levy of duty. He pointed out that Heading 4301.00 of CET refers to Manufactures of fur skins and artificial fur . He contended that this heading is not attracted as no process of manufacture has taken place on the dressed fur skin of lambs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary. The burden of proof for classification is on the Revenue and it is for them to show that the importers have imported a manufactured fur skin of lambs by obtaining any expert opinion, etc. Such an exercise has not been done. The contention of the importer has been accepted by the Commissioner after due consideration and, therefore in the absence of evidence by the Revenue to show that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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