TaxTMI 
TaxTMI 
ALL DETAIL DGFT, DELHI, AND CENTRAL EXCISE 2009 TML 76149
2009 TML 76149
11 Apr 2011 
1 Reply 
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Manufacture classification: processing and repair of marble blocks (sizing and filling) does not constitute manufacture, so duty and penalty unsustainable.
The tribunal held that sizing of marble blocks and slabs and remedial operations such as pasting fiberglass sheets and applying resin to fill cracks do not amount to manufacture for excise purposes after the tariff reclassification, unless a Section Note, Chapter Note, heading or sub heading explicitly declares those processes as manufacture; therefore the demand for excise duty and penalty was not sustainable. (AI Summary)
The tribunal held that sizing of marble blocks and slabs and remedial operations such as pasting fiberglass sheets and applying resin to fill cracks do not amount to manufacture for excise purposes after the tariff reclassification, unless a Section Note, Chapter Note, heading or sub heading explicitly declares those processes as manufacture; therefore the demand for excise duty and penalty was not sustainable. (AI Summary)