Granite slab classification under tariff headings was resolved by following prior precedent and setting aside the contrary demand.

Granite slab classification was examined against competing tariff entries, with the dispute turning on whether the product remained within the Chapter 25 scheme or was movable to Chapter 68 because of the processes undertaken. The analysis relied on an earlier coordinate bench decision on identical goods, which had found that those processes did not justify shifting the goods to Chapter 68 and that the classification remained within Chapter 25. Following that view, the tribunal treated the issue as no longer res integra and recorded that the granite slabs were classifiable under tariff item 2156 1200, not tariff item 6802 23 90, with the related demand set aside.

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Issues: Whether granite slabs were correctly classifiable under tariff item 6802 23 90 or under tariff item 2156 1200, and whether the duty demand founded on the contrary classification could be sustained.

Analysis: The appeal turned on whether the product, in the light of the earlier coordinate bench decision on identical goods, retained its character as granite slabs falling within Chapter 25 or was liable to be taken to Chapter 68. The prior decision had held that the processes undertaken did not justify shifting the goods to Chapter 68 and that the classification remained within the Chapter 25 scheme. The Tribunal followed that view and treated the issue as no longer res integra.

Conclusion: The granite slabs were held to be correctly classifiable under tariff item 2156 1200 and not under tariff item 6802 23 90, so the corresponding demand was set aside.

Final Conclusion: The appeal succeeded on the core classification dispute and was otherwise disposed of with limited verification directions on the remaining quantified demand aspects.

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