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of <h1>Appellate Tribunal Upholds Exemption for Marble Processing; No Excise Duty Liability</h1> <h3>COLLECTOR OF C. EX. Versus JAIN MARBLES</h3> The Appellate Tribunal CEGAT, New Delhi upheld the Collector (Appeals) order granting exemption to M/s. Jain Marbles under Notification No. 105/80. It was ... Jurisdiction The Appellate Tribunal CEGAT, New Delhi upheld the Collector (Appeals) order allowing exemption under Notification No. 105/80 to M/s. Jain Marbles. The Tribunal ruled that sawing marble blocks into slabs does not amount to manufacture, thus no excise duty liability arises. The Tribunal cited a previous decision to support this ruling. The appeal was dismissed.
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