https://www.taxtmi.com/caselaws?id=355328 The High Court upheld the Tribunal's decision that goods declared as Marble Block under the EPCG Scheme should be considered marble, despite test results indicating Silicified Limestone. The Court emphasized the appellant's compliance with scheme obligations and industry practices, dismissing the appeal as no substantial legal question arose. The judgment underscores the importance of contextual factors and industry standards in classifying exported goods, supporting the Tribunal's determination based on physical characteristics and mining license. en-us Wed, 24 May 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355328 The High Court upheld the Tribunal's decision that goods declared as Marble Block under the EPCG Scheme should be considered marble, despite test results indicating Silicified Limestone. The Court emphasized the appellant's compliance with scheme obligations and industry practices, dismissing the appeal as no substantial legal question arose. The judgment underscores the importance of contextual factors and industry standards in classifying exported goods, supporting the Tribunal's determination based on physical characteristics and mining license. Case-Laws Customs Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355328