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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Exemption for mined granite: rough quarry-excavated blocks qualify when the site is declared a mine; polished slabs remain dutiable.</h1> Rough granite blocks and slabs excavated from a quarry qualify as mining products and are eligible for exemption provided the quarry is an area declared a mine as defined in clause (j) of Section 2 of the Mine Act. In contrast, polished granite blocks and slabs are classifiable under Heading No. 68.07 and are not exempt, being chargeable to duty under the applicable excise notification; field formations must be informed and pending assessments finalised.

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