https://www.taxtmi.com/caselaws?id=352242 The Tribunal held that the imported marble blocks/slabs should be classified under CTH 6802 2110, not 6802 2190, for availing concessional duty under Notification No.4/2006-CE. The Tribunal applied a beneficial Circular retrospectively, overturning the original authority's decision to deny the duty exemption. The judgment emphasizes the significance of accurate classification under the Tariff and the retrospective application of Circulars to ensure fair treatment of taxpayers. The appellants' appeals were allowed, setting aside the duty imposition and penalties. en-us Mon, 14 Aug 2017 00:00:00 +0530 Wed, 27 Feb 2019 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352242 The Tribunal held that the imported marble blocks/slabs should be classified under CTH 6802 2110, not 6802 2190, for availing concessional duty under Notification No.4/2006-CE. The Tribunal applied a beneficial Circular retrospectively, overturning the original authority's decision to deny the duty exemption. The judgment emphasizes the significance of accurate classification under the Tariff and the retrospective application of Circulars to ensure fair treatment of taxpayers. The appellants' appeals were allowed, setting aside the duty imposition and penalties. Case-Laws Customs Mon, 14 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352242