https://www.taxtmi.com/caselaws?id=774293 CESTAT Chennai allowed the appeal regarding classification of imported polished marble slabs under CTH 6802 2190 and eligibility for notification benefit N/N. 04/2006-CE. The Tribunal relied on a coordinate bench decision in Oriental Trimex Ltd. and TRU's clarificatory circular dated 16.03.2012, holding that the circular was binding on department officers as it was not contrary to statutory provisions. Following SC precedent in Suchitra Components Ltd., the beneficial circular was applied retrospectively. The impugned order was set aside with appeal allowed. en-us Fri, 04 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774293 CESTAT Chennai allowed the appeal regarding classification of imported polished marble slabs under CTH 6802 2190 and eligibility for notification benefit N/N. 04/2006-CE. The Tribunal relied on a coordinate bench decision in Oriental Trimex Ltd. and TRU's clarificatory circular dated 16.03.2012, holding that the circular was binding on department officers as it was not contrary to statutory provisions. Following SC precedent in Suchitra Components Ltd., the beneficial circular was applied retrospectively. The impugned order was set aside with appeal allowed. Case-Laws Customs Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774293