Polished marble slabs move to Chapter 68 classification and may remain importable under OGL despite further processing needs.

Polished marble slabs, once worked beyond rough splitting or squaring, fall outside Chapter 25 and are classifiable as articles of stone under Heading 68.01/16. The note states that polishing on one side, together with examination reports showing processing beyond crude mineral form, is sufficient to exclude Chapter 25 coverage, and expert certificates do not change that position. It also explains that slabs requiring further cutting, smoothing and polishing before use are not consumer goods directly satisfying human needs, so they may be imported under the relevant OGL entry and are not subject to confiscation on that ground.

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Issues: (i) Whether the imported polished marble slabs were classifiable under Heading 68.01/16 of the Customs Tariff Act, 1975 or under Heading 25.01/32; (ii) Whether the imports were valid under OGL or were prohibited consumer goods liable to confiscation.

Issue (i): Whether the imported polished marble slabs were classifiable under Heading 68.01/16 of the Customs Tariff Act, 1975 or under Heading 25.01/32.

Analysis: Chapter 25 applies only to goods in the crude state or to specified mineral products that are not further worked than roughly split, roughly squared or squared by sawing. The examination reports showed that the slabs were polished on one side and had been subjected to a process beyond rough squaring. Once polishing had been done, the goods ceased to answer the restricted coverage of Chapter 25 and fell within Chapter 68 as articles of stone. The relied-upon expert certificates did not alter this legal position.

Conclusion: The goods were classifiable under Heading 68.01/16 and this issue was decided against the assessee.

Issue (ii): Whether the imports were valid under OGL or were prohibited consumer goods liable to confiscation.

Analysis: The slabs were not ready for direct use without further cutting, smoothing and polishing, and the record showed that some slabs had uneven edges. The goods therefore required further processing before being used on floors or walls and could not be treated as consumer goods directly satisfying human needs. They fell within the relevant OGL entry and were not hit by the alleged consumer-goods restriction. In consequence, the basis for confiscation failed.

Conclusion: The imports were valid under OGL and the confiscation was set aside, in favour of the assessee.

Final Conclusion: The classification issue was decided against the assessee, but the import was held to be lawful under OGL, resulting in relief from confiscation.

Ratio Decidendi: Where marble slabs have been polished beyond the limited processes permitted for Chapter 25, they are to be classified as articles of stone under Chapter 68; and goods requiring further processing before use are not consumer goods for the purpose of import prohibition.

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