https://www.taxtmi.com/caselaws?id=209491 Preferential import exemption depended on whether the marble slabs were sufficiently processed in the exporting Contracting Party and whether the final manufacturing process occurred there. The record showed machinery and processing facilities in Sri Lanka, together with a detailed account of the polishing process undertaken there, supporting classification as polished marble slabs. Revenue's reliance on a statement about further polishing for use and on visual inspection was not backed by technical or trade opinion, and the record did not show that any post-import activity by the importer amounted to polishing. The goods were therefore treated as polished marble slabs eligible for the notification, and denial of exemption was unjustified. en-us Wed, 23 Mar 2011 00:00:00 +0530 Thu, 18 Jul 2013 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209491 Preferential import exemption depended on whether the marble slabs were sufficiently processed in the exporting Contracting Party and whether the final manufacturing process occurred there. The record showed machinery and processing facilities in Sri Lanka, together with a detailed account of the polishing process undertaken there, supporting classification as polished marble slabs. Revenue's reliance on a statement about further polishing for use and on visual inspection was not backed by technical or trade opinion, and the record did not show that any post-import activity by the importer amounted to polishing. The goods were therefore treated as polished marble slabs eligible for the notification, and denial of exemption was unjustified. Case-Laws Customs Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209491