https://www.taxtmi.com/caselaws?id=439878 Granite slab classification was examined against competing tariff entries, with the dispute turning on whether the product remained within the Chapter 25 scheme or was movable to Chapter 68 because of the processes undertaken. The analysis relied on an earlier coordinate bench decision on identical goods, which had found that those processes did not justify shifting the goods to Chapter 68 and that the classification remained within Chapter 25. Following that view, the tribunal treated the issue as no longer res integra and recorded that the granite slabs were classifiable under tariff item 2156 1200, not tariff item 6802 23 90, with the related demand set aside. en-us Mon, 03 Jul 2023 00:00:00 +0530 Tue, 04 Jul 2023 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439878 Granite slab classification was examined against competing tariff entries, with the dispute turning on whether the product remained within the Chapter 25 scheme or was movable to Chapter 68 because of the processes undertaken. The analysis relied on an earlier coordinate bench decision on identical goods, which had found that those processes did not justify shifting the goods to Chapter 68 and that the classification remained within Chapter 25. Following that view, the tribunal treated the issue as no longer res integra and recorded that the granite slabs were classifiable under tariff item 2156 1200, not tariff item 6802 23 90, with the related demand set aside. Case-Laws Central Excise Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439878