Classification of marble and dolomite slabs turned on GSI testing; matter remanded for fresh decision under the circular.

Classification of the disputed goods depended on whether they were dolomite slabs and tiles under heading 2505 or marble slabs and tiles under heading 2504, and on the evidentiary basis for the test report. A CBEC circular dated 17.07.2002 required classification of marble slabs and tiles to be finalised on the report of GSI, Nagpur, and provided that GSI's report would prevail over conflicting CRCL findings. Because the samples had not been sent to GSI, Nagpur, the existing adjudication could not stand and the matter required reconsideration. The impugned order was set aside and the case was remanded for fresh decision after hearing the appellant.

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Issues: Whether the disputed goods were classifiable as dolomite slabs and tiles under heading 2505 or as marble slabs and tiles under heading 2504, and whether the matter required reconsideration in light of the CBEC circular.

Analysis: The classification dispute turned on the nature of the goods and the evidentiary value of the test report. A CBEC circular dated 17.07.2002 had clarified that classification of marble slabs and tiles should be finalised on the basis of the report of GSI, Nagpur, and that where there were conflicting reports between CRCL and GSI, Nagpur, the GSI report would prevail. In the present matter, the samples had not been sent to GSI, Nagpur, so the existing adjudication could not be sustained without reconsideration.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority to decide afresh in accordance with the CBEC circular after granting hearing to the appellant.

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