Customs classification of processed natural limestone supported EPCG exemption under Notification No. 103/2009.

Imported processed natural limestone was treated as classifiable under Customs Tariff Heading 6802 29 00, and that classification was not in dispute before the Tribunal. On that accepted classification, the denial of EPCG exemption under Notification No. 103/2009 could not be sustained because the goods also fell within the relevant ITC (HS) Policy entry. The Tribunal further found that reliance on a withdrawn entry was untenable for the import in question. The impugned order was set aside, and the appellant was held entitled to the notification benefit with consequential relief.

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Issues: Whether the imported processed natural limestone was correctly classifiable under Customs Tariff Heading 6802 29 00 and, on that basis, entitled to the benefit of Notification No. 103/2009 under the EPCG scheme.

Analysis: The adjudicating authority had itself classified the goods under Customs Tariff Heading 6802 29 00, and that classification was not in dispute before the Tribunal. On the materials placed, the goods were held to be classifiable under the same heading under the ITC (HS) Policy. Once that classification was accepted, the denial of the exemption benefit could not be sustained. The Tribunal also accepted the appellant's contention that the reliance on the withdrawn entry was untenable in the context of the import.

Conclusion: The goods were held classifiable under Customs Tariff Heading 6802 29 00 and the appellant was held entitled to the benefit of Notification No. 103/2009 under the EPCG scheme. The impugned order was set aside and the appeal was allowed with consequential relief.

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