https://www.taxtmi.com/caselaws?id=125581 The Tribunal unconditionally allowed the stay petition, finding that the appellant's product, obtained by crushing marble and adding calcite powder during manufacturing, should be classified under Heading 2517 41 00, attracting a Nil rate of duty. The Tribunal rejected the Revenue's claim of a mixture of two different products, relying on the chemical examiner's report showing similar mineral percentages in the raw material and final product. Moreover, the demand was deemed barred by limitation, as the show cause notice was issued beyond the prescribed period, further supporting the decision to dispense with the pre-deposit of duty amount and penalty. en-us Mon, 24 Aug 2009 00:00:00 +0530 Fri, 26 Oct 2012 15:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125581 The Tribunal unconditionally allowed the stay petition, finding that the appellant's product, obtained by crushing marble and adding calcite powder during manufacturing, should be classified under Heading 2517 41 00, attracting a Nil rate of duty. The Tribunal rejected the Revenue's claim of a mixture of two different products, relying on the chemical examiner's report showing similar mineral percentages in the raw material and final product. Moreover, the demand was deemed barred by limitation, as the show cause notice was issued beyond the prescribed period, further supporting the decision to dispense with the pre-deposit of duty amount and penalty. Case-Laws Central Excise Mon, 24 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125581