Concessional duty for polished marble slabs under the marble slabs and tiles exemption supported prima facie waiver of pre-deposit

Polished marble slabs classified under CTH 68022190 were treated as prima facie covered by the concessional CVD benefit for marble slabs and tiles under Notification No. 4/2006-CE, because the departmental clarification stated that the description already extended to that heading and noted that the exemption entry was later amended to expressly include CETH 68022190. On that basis, the appellants established a prima facie case for waiver of pre-deposit, and the duty payment made under protest at another customs station supported interim relief including stay of recovery.

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Issues: Whether polished marble slabs classifiable under CTH 68022190 were entitled to the concessional CVD under Notification No. 4/2006-CE and whether the appellants had made out a prima facie case for waiver of pre-deposit.

Analysis: The notification granted concessional duty to marble slabs and tiles, and the Ministry's clarification stated that polished marble slabs under heading 68022190 were covered by the description and were eligible for the benefit. The clarification also recorded that the relevant exemption entry was later amended to specifically include CETH 68022190 through Notification No. 12/2012-CE. In view of this clarification, the appellants established a prima facie case on classification and exemption, and the duty payment made under protest at another customs station supported the claim for interim relief.

Conclusion: The concessional benefit was held to be prima facie available to polished marble slabs under CTH 68022190, and the appellants were entitled to waiver of pre-deposit and stay of recovery.

Ratio Decidendi: An exemption covering marble slabs and tiles by description extends to polished marble slabs under CTH 68022190 where the departmental clarification so recognizes the coverage, even if the entry was later amended to expressly mention that heading.

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