https://www.taxtmi.com/caselaws?id=124788 Tariff classification of marble blocks, slabs and tiles was examined for pre-deposit purposes under Chapters 25 and 68 of the Central Excise Tariff. Chapter Note 6 to Chapter 25 treats cutting, sawing, sizing, polishing and similar processing of stone blocks into slabs or tiles as manufacture, while Heading 2515 specifically covers marble slabs and blocks. Chapter Note 2 to Chapter 25 excludes only mosaic cubes or similar goods of Heading 68.02, and Chapter Note 1 to Chapter 68 confines that chapter to articles of stone or building stone excluding Chapter 25 goods. On that reading, and with reference to the Board circular, the appellant's classification under Chapter 25 was found prima facie strong, leading to waiver of pre-deposit of duty and penalty and grant of stay. en-us Fri, 05 Sep 2008 00:00:00 +0530 Sat, 13 Oct 2012 12:53:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124788 Tariff classification of marble blocks, slabs and tiles was examined for pre-deposit purposes under Chapters 25 and 68 of the Central Excise Tariff. Chapter Note 6 to Chapter 25 treats cutting, sawing, sizing, polishing and similar processing of stone blocks into slabs or tiles as manufacture, while Heading 2515 specifically covers marble slabs and blocks. Chapter Note 2 to Chapter 25 excludes only mosaic cubes or similar goods of Heading 68.02, and Chapter Note 1 to Chapter 68 confines that chapter to articles of stone or building stone excluding Chapter 25 goods. On that reading, and with reference to the Board circular, the appellant's classification under Chapter 25 was found prima facie strong, leading to waiver of pre-deposit of duty and penalty and grant of stay. Case-Laws Central Excise Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124788