Commercial marble classification turns on the full test report; selective reliance on adverse findings was rejected.

Imported stone declared as raw marble blocks was held classifiable as marble under Chapter Heading 2515.11, not limestone under Chapter Heading 2515.20, because the test report had to be read as a whole. Although one part of the report suggested limestone, it also stated that the rock was hard enough to take a good polish, could be used as commercial marble, and showed signs of recrystallization. On that basis, the goods satisfied the commercial and technical understanding of marble. The revenue's selective reliance on only the adverse portion of the report was rejected, and the allegation of misdeclaration, confiscation, and penalty failed.

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Issues: Whether the imported goods declared as raw or rough marble blocks were correctly classifiable as marble under Chapter Heading 2515.11 or were limestone under Chapter Heading 2515.20, and whether the declaration and assessment could consequently be treated as misdeclaration warranting confiscation or penalty.

Analysis: The GSI test report was not to be read in a selective manner. Although the report stated that the sample suggested limestone, it also recorded that the rock was sufficiently hard to take a good polish and could be used as commercial marble, and it mentioned signs of recrystallization. The Commissioner (Appeals) examined the report in full, along with technical definitions and the admitted distinction that marble and limestone have the same chemical composition but marble has recrystallized and polishable characteristics. On that basis, the imported goods were found to answer the commercial and technical understanding of marble. The Tribunal accepted that reasoning and held that the Revenue could not rely only on the portion of the report favourable to limestone while ignoring the remaining findings supporting marble.

Conclusion: The goods were correctly classified as marble, the Revenue's challenge to the classification failed, and there was no basis for treating the import as misdeclaration or for sustaining confiscation or penalty.

Ratio Decidendi: Where a test report shows that imported stone is capable of being used as commercial marble and the report, read as a whole, supports recrystallized and polishable characteristics, the goods may be classified as marble and not limestone; a selective reading of the report is impermissible.

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