VICTORIA CREATIONS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) 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 claiming classification under sub -heading 4302.19 of the Schedule to the Customs Tariff Act and under Heading 43.01 of the Schedule to the Central Excise Tariff Act; that in respect of Additional duty of Customs they claimed exemption under Notification No. 115/75 -C.E,, dated 30 -4 -75 which exempted products manufactured in Tanning industry; that both the lower authorities has denied the benefit of the Notification on the ground that they had not submitted any evidence to show that the impugned goods are products of Tanning industry. The learned Advocate submitted that the impugned goods are Tanned Hair on skin sheets processed in a tanning Industry; that as per Explanatory Notes of HSN under Heading 43.02 tanning consists of treatment of flesh side of methods analogous to those used in the manufacture 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 product is a product of tanning industry.

(3.) Countering the arguments Shri U. Raja Ram, learned D.R., reiterated the findings as contained in both the orders, i.e. Order -in -Original and Order -in -Appeal to the effect that the Appellants have not placed any evidence on record to show that the impugned goods are the products of tanning industry.