https://www.taxtmi.com/caselaws?id=80957 Polished marble slabs, once worked beyond rough splitting or squaring, fall outside Chapter 25 and are classifiable as articles of stone under Heading 68.01/16. The note states that polishing on one side, together with examination reports showing processing beyond crude mineral form, is sufficient to exclude Chapter 25 coverage, and expert certificates do not change that position. It also explains that slabs requiring further cutting, smoothing and polishing before use are not consumer goods directly satisfying human needs, so they may be imported under the relevant OGL entry and are not subject to confiscation on that ground. en-us Tue, 27 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80957 Polished marble slabs, once worked beyond rough splitting or squaring, fall outside Chapter 25 and are classifiable as articles of stone under Heading 68.01/16. The note states that polishing on one side, together with examination reports showing processing beyond crude mineral form, is sufficient to exclude Chapter 25 coverage, and expert certificates do not change that position. It also explains that slabs requiring further cutting, smoothing and polishing before use are not consumer goods directly satisfying human needs, so they may be imported under the relevant OGL entry and are not subject to confiscation on that ground. Case-Laws Customs Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80957