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The CESTAT allowed the appeal, setting aside the impugned orders denying exemption under Notification No. 12/2012-CE for imported Travertine slabs. The Tribunal held that Travertine, classified under CTH 68022190, falls within the scope of "marble slabs and tiles" as per the notification. It noted that earlier Notification No. 4/2006-CE did not include this tariff entry, but Notification No. 12/2012-CE explicitly inserted it following trade representations. Since Travertine is a variety of calcareous stone and a species of marble, it qualifies for the concessional rate of additional customs duty. The Revenue's denial based solely on the description excluding Travertine was found unsustainable. Consequently, the benefit of the concessional duty was extended to the imported goods, and the appeal was allowed.
The CESTAT allowed the appeal, setting aside the impugned orders denying exemption under Notification No. 12/2012-CE for imported Travertine slabs. The Tribunal held that Travertine, classified under CTH 68022190, falls within the scope of "marble slabs and tiles" as per the notification. It noted that earlier Notification No. 4/2006-CE did not include this tariff entry, but Notification No. 12/2012-CE explicitly inserted it following trade representations. Since Travertine is a variety of calcareous stone and a species of marble, it qualifies for the concessional rate of additional customs duty. The Revenue's denial based solely on the description excluding Travertine was found unsustainable. Consequently, the benefit of the concessional duty was extended to the imported goods, and the appeal was allowed.
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