https://www.taxtmi.com/caselaws?id=80957 Polished marble slabs processed beyond rough splitting, squaring or sawing fall under the Customs Tariff heading for articles of stone in Chapter 68 rather than Chapter 25, which is limited to crude or minimally worked mineral products. However, slabs requiring further cutting, smoothing and polishing before use on floors or walls are not consumer goods directly satisfying human needs. They qualify under the relevant Open General Licence entry, so the consumer-goods import restriction does not apply and confiscation lacks a basis. 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 processed beyond rough splitting, squaring or sawing fall under the Customs Tariff heading for articles of stone in Chapter 68 rather than Chapter 25, which is limited to crude or minimally worked mineral products. However, slabs requiring further cutting, smoothing and polishing before use on floors or walls are not consumer goods directly satisfying human needs. They qualify under the relevant Open General Licence entry, so the consumer-goods import restriction does not apply and confiscation lacks a basis. Case-Laws Customs Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80957