Retrospective benefit of a beneficial circular upheld for polished marble slabs, securing concessional exemption under the notification.

Polished marble slabs were held entitled to the concessional exemption under Notification No. 4/2006-CE because the later Board circular clarified that slabs classifiable under tariff item 6802 21 90 were also covered and that the entry was being amended to include them. Applying the settled principle that a beneficial circular operates retrospectively, the denial of exemption was unjustified. The assessee was therefore entitled to the notification benefit.

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Issues: Whether polished marble slabs were entitled to the concessional exemption under Notification No. 4/2006-CE when the tariff classification dispute turned on the scope of the relevant entry and the later Board circular clarifying inclusion of such goods.

Analysis: The notification entry covered marble slabs and tiles under tariff item 6802 21 10, while the disputed goods were treated by the department as falling under 6802 21 90. The subsequent Board circular clarified that polished marble slabs classifiable under 6802 21 90 were also eligible for the concessional rate under the notification and that the exemption entry was being amended to specifically include them. Applying the settled principle that a beneficial circular operates retrospectively, the denial of exemption could not be sustained.

Conclusion: The denial of the notification benefit was unjustified and the assessee was entitled to the concessional exemption.

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