https://www.taxtmi.com/circulars?id=6482 Rough granite blocks and slabs excavated from a quarry qualify as mining products and are eligible for exemption provided the quarry is an area declared a mine as defined in clause (j) of Section 2 of the Mine Act. In contrast, polished granite blocks and slabs are classifiable under Heading No. 68.07 and are not exempt, being chargeable to duty under the applicable excise notification; field formations must be informed and pending assessments finalised. en-us Mon, 27 Aug 1990 00:00:00 +0530 Fri, 03 Jul 2009 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6482 Rough granite blocks and slabs excavated from a quarry qualify as mining products and are eligible for exemption provided the quarry is an area declared a mine as defined in clause (j) of Section 2 of the Mine Act. In contrast, polished granite blocks and slabs are classifiable under Heading No. 68.07 and are not exempt, being chargeable to duty under the applicable excise notification; field formations must be informed and pending assessments finalised. Circulars Central Excise Mon, 27 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6482