https://www.taxtmi.com/caselaws?id=363232 Resin filling, grinding, cutting and polishing of imported marble slabs did not amount to manufacture for the relevant period, because the later chapter note deeming such activity as manufacture operated only prospectively. The Tribunal also treated polished marble slabs as classifiable under Chapter sub-heading 68022190, with residual tariff entries applying only where the goods do not fit the preceding classification. On that basis, the exemption under Notification No. 04/2006-CE was available, and the duty demand was not sustainable. en-us Mon, 19 Mar 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363232 Resin filling, grinding, cutting and polishing of imported marble slabs did not amount to manufacture for the relevant period, because the later chapter note deeming such activity as manufacture operated only prospectively. The Tribunal also treated polished marble slabs as classifiable under Chapter sub-heading 68022190, with residual tariff entries applying only where the goods do not fit the preceding classification. On that basis, the exemption under Notification No. 04/2006-CE was available, and the duty demand was not sustainable. Case-Laws Customs Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363232