Exemption notification coverage for polished marble slabs confirmed, with concessional duty benefit available despite tariff classification wording.

Polished marble slabs classifiable under Heading 6802 21 90 were treated as eligible for concessional additional customs duty under Notification No. 4/2006-CE because the exemption description covered marble slabs and was not confined to the exact tariff heading. A later departmental clarification and Notification No. 12/2012-CE were treated as confirming that polished marble slabs were within the intended scope of the concession. On that basis, denial of the notification benefit was not sustainable.

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Issues: Whether polished marble slabs classifiable under Chapter sub-heading 6802 21 90 were entitled to the concessional rate of additional customs duty under Notification No. 4/2006-CE dated 01.03.2006.

Analysis: The Notification No. 4/2006-CE extended concessional CVD to marble slabs falling under the specified tariff entries, and the later departmental clarification stated that polished marble slabs of Heading 6802 21 90 were also covered by the exemption by reason of the description used in the notification. The subsequent amendment through Notification No. 12/2012-Central Excise dated 17.03.2012 was treated as clarificatory of the position that the benefit was available even to polished marble slabs under Heading 6802 21 90. The issue was held to be covered by the earlier tribunal decision relied on by the Court.

Conclusion: The polished marble slabs were held eligible for the concessional benefit, and the demand based on denial of the notification benefit could not be sustained.

Ratio Decidendi: Where the description in an exemption notification covers the goods, the benefit cannot be denied merely because the exact tariff heading is not expressly named, particularly when subsequent clarification confirms the intended coverage.

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