Marble tariff classification under Chapter 25 was held prima facie strong, securing waiver of pre-deposit and stay.

Tariff classification of marble blocks, slabs and tiles was examined for pre-deposit purposes under Chapters 25 and 68 of the Central Excise Tariff. Chapter Note 6 to Chapter 25 treats cutting, sawing, sizing, polishing and similar processing of stone blocks into slabs or tiles as manufacture, while Heading 2515 specifically covers marble slabs and blocks. Chapter Note 2 to Chapter 25 excludes only mosaic cubes or similar goods of Heading 68.02, and Chapter Note 1 to Chapter 68 confines that chapter to articles of stone or building stone excluding Chapter 25 goods. On that reading, and with reference to the Board circular, the appellant's classification under Chapter 25 was found prima facie strong, leading to waiver of pre-deposit of duty and penalty and grant of stay.

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Issues: Whether, for the purpose of waiver of pre-deposit, the appellant had made out a prima facie case that marble blocks, slabs and tiles remained classifiable under Chapter 25 of the Central Excise Tariff Act, 1985 and were not liable to be classified under Heading 68.

Analysis: Chapter Note 6 of Chapter 25 treats cutting, sawing, sizing, polishing and similar processes applied to stone blocks for converting them into slabs or tiles as manufacture, and Heading 2515 specifically covers marble slabs and blocks. Chapter Note 2 of Chapter 25 excludes only mosaic cubes or the like of Heading 68.02, while Chapter Note 1 to Chapter 68 excludes goods of Chapter 25 and confines Chapter 68 to articles of stone or building stone. In view of these tariff notes and the Board's circular referred to in the order, the appellant's classification claim was found to be prima facie strong.

Conclusion: The appellant succeeded in establishing a prima facie case, and the pre-deposit of duty and penalty was waived along with stay.

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