Tariff classification of processed sandstone for wall cladding upheld as articles of stone, not merely cut stone.

Sandstone cut to specified dimensions for wall cladding was held not to be merely cut stone under Heading 2516. Because the goods were processed beyond simple sawing and the charges reflected additional labour and shaping for a distinct commercial use, they answered the description of articles of stone under Heading 68.07 of the Central Excise Tariff. The tariff classification under Heading 68.07 was therefore upheld, and the duty demand was sustained in favour of Revenue.

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Issues: Whether the sandstone cut to specified size and shape for wall cladding was classifiable under Heading 2516 or under Heading 68.07 of the Central Excise Tariff.

Analysis: The sandstone was not found to be merely cut by sawing or otherwise. It had been cut to particular specifications for use in wall cladding, and the charges reflected labour and processing beyond simple cutting. On that basis, the goods did not answer the description of the heading relating to merely cut stone and were treated as articles of stone covered by Heading 68.07.

Conclusion: The classification under Heading 68.07 was upheld and the duty demand was sustained in favour of Revenue.

Final Conclusion: The impugned order was set aside and the Revenue's appeal succeeded on the tariff classification dispute.

Ratio Decidendi: Stone cut to specific dimensions and processed for a distinct commercial use is not "merely cut" stone and is classifiable as an article of stone under the residuary heading applicable to such goods.

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