https://www.taxtmi.com/caselaws?id=86427 The Tribunal classified marble slabs/tiles under T.I. 68 and T.I. 23E, and granite slabs/tiles under T.I. 68. It determined that the process of cutting, edging, and polishing marble did not constitute manufacture, while sawing and polishing granite did. The benefits of Notifications 77/83 and 77/85 were deemed inapplicable due to plant and machinery value exceeding Rs. 20 lakhs. The limitation period for duty demand was calculated from the notice date, resulting in the entire demand being time-barred. Consequently, duty was not chargeable on marble slabs/tiles produced by the appellants, with the appeal outcome favoring the appellants on this issue. en-us Fri, 28 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86427 The Tribunal classified marble slabs/tiles under T.I. 68 and T.I. 23E, and granite slabs/tiles under T.I. 68. It determined that the process of cutting, edging, and polishing marble did not constitute manufacture, while sawing and polishing granite did. The benefits of Notifications 77/83 and 77/85 were deemed inapplicable due to plant and machinery value exceeding Rs. 20 lakhs. The limitation period for duty demand was calculated from the notice date, resulting in the entire demand being time-barred. Consequently, duty was not chargeable on marble slabs/tiles produced by the appellants, with the appeal outcome favoring the appellants on this issue. Case-Laws Central Excise Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86427