2009 TML 76149

[PRAVEEN JOSHI]

ALL DETAIL DGFT, DELHI, AND CENTRAL EXCISE 2009 TML 76149

AI Summary

Company's Marble Processing Not Manufacturing Under 8-Digit Tariff; Duty and Penalty Demand Overturned A discussion on a forum regarding a Central Excise issue involved the processing of marble blocks and slabs by a company, which used Gangsaw machines to cut them into uniform slabs. Due to cracks and pinholes, fiberglass sheets and resin were applied for repair. A show cause notice was issued demanding a penalty, but it was argued that the activities did not constitute manufacturing under the 8-digit Tariff classification introduced on 1-3-2005. The Commissioner's findings were contested, referencing past cases, and it was concluded that the demand for duty and penalty was unsustainable.