https://www.taxtmi.com/caselaws?id=102790 Sandstone cut to specified dimensions for wall cladding was held not to be merely cut stone under Heading 2516. Because the goods were processed beyond simple sawing and the charges reflected additional labour and shaping for a distinct commercial use, they answered the description of articles of stone under Heading 68.07 of the Central Excise Tariff. The tariff classification under Heading 68.07 was therefore upheld, and the duty demand was sustained in favour of Revenue. en-us Mon, 24 Jun 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102790 Sandstone cut to specified dimensions for wall cladding was held not to be merely cut stone under Heading 2516. Because the goods were processed beyond simple sawing and the charges reflected additional labour and shaping for a distinct commercial use, they answered the description of articles of stone under Heading 68.07 of the Central Excise Tariff. The tariff classification under Heading 68.07 was therefore upheld, and the duty demand was sustained in favour of Revenue. Case-Laws Central Excise Mon, 24 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102790