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Classification of marble slabs: fibre net or resin application does not remove raw stone concession eligibility. When marble slabs retain the original uneven cut or sawn surface, application of glass fibre net or polyester resin/hardener to strengthen or repair them does not change their character as stone for tariff purposes; the fibre net is removed before fixing, and such slabs remain classifiable as raw/unfinished stone and continue to qualify for the concessional rate of duty under the relevant notification.
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Provisions expressly mentioned in the judgment/order text.
Classification of marble slabs: fibre net or resin application does not remove raw stone concession eligibility.
When marble slabs retain the original uneven cut or sawn surface, application of glass fibre net or polyester resin/hardener to strengthen or repair them does not change their character as stone for tariff purposes; the fibre net is removed before fixing, and such slabs remain classifiable as raw/unfinished stone and continue to qualify for the concessional rate of duty under the relevant notification.
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