TaxTMI 
TaxTMI 
As per notes to chapter 68, cutting,polishing and other treatments given to granite blocks to make them slabs or tiles amounts to manufacture. Is there any exemption applicable to the granites not to charge any Cex duty. Kindly clarify. 12/12-ce specifies that manufacture at the construction site is exempted from duty. Is any other exemption available or granite is dutiable. Kindly clarify.
Dutiability of granites
06 Jan 2018 
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Dutiability of granite: processed slabs and tiles are excisable, while crude or merely cut granite attracts a nil duty rate.
Cutting, polishing and other treatments that convert granite blocks into slabs or tiles constitute manufacture, making processed granite susceptible to classification as worked stone subject to central excise duty. Crude, roughly trimmed or merely cut rectangular granite entries are recorded at a nil duty rate in the tariff, while finished blocks, slabs and tiles fall under worked stone tariff entries attracting central excise under the applicable schedule; the construction site manufacture exemption applies only where its conditions are satisfied. (AI Summary)
Cutting, polishing and other treatments that convert granite blocks into slabs or tiles constitute manufacture, making processed granite susceptible to classification as worked stone subject to central excise duty. Crude, roughly trimmed or merely cut rectangular granite entries are recorded at a nil duty rate in the tariff, while finished blocks, slabs and tiles fall under worked stone tariff entries attracting central excise under the applicable schedule; the construction site manufacture exemption applies only where its conditions are satisfied. (AI Summary)