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Issues: Whether the product manufactured from marble chips with addition of marble powder or calcite powder was classifiable under Chapter 25 of the Central Excise Tariff Act, 1985 or under the residual Chapter 38.
Analysis: The raw material and the finished product were found to contain substantially the same chemical composition, and the suppliers' documents also showed the material to be marble powder or marble lumps. No evidence established that the material added was something other than marble powder or that the process produced a product different in character from marble. Chapter Note 1 to Chapter 25 excludes products obtained by mixing, but Chapter Note 3 provides that products classifiable under heading 2517 and any other heading of Chapter 25 are to be classified under heading 2517. The specific heading for marble powder was therefore held to prevail over the residual Chapter 38, and the chemical examiner's report supported the assessee's case.
Conclusion: The product was correctly classifiable under Chapter 25, and the classification adopted by the Revenue under Chapter 38 was unsustainable. The appeal succeeded in favour of the assessee.
Ratio Decidendi: Where the raw material and finished product are essentially the same mineral and the tariff provides a specific heading for that product, the specific heading must be applied and the residual heading cannot be invoked merely because the material is processed by grinding or by adding the same mineral in another form.
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