https://www.taxtmi.com/caselaws?id=775021 CESTAT Bangalore allowed the appeal regarding eligibility of travertine slabs for concessional duty under Notification 12/2012. The Revenue denied exemption arguing that the notification covered only "marble slabs and tiles" while travertine differed from marble. The Tribunal held that travertine is a variety of calcareous stone like marble, with marble being the genus and travertine the species. Under Chapter sub-heading 6802, travertine falls under CTH 68022190 which was specifically included in Notification 12/2012 after trade representations. Since the Department did not dispute the classification of travertine under CTH 68022190, denial of notification benefits was unjustified. The Tribunal found no merit in the Commissioner's observations and set aside the impugned orders, granting the appellant the benefit of concessional additional customs duty. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775021 CESTAT Bangalore allowed the appeal regarding eligibility of travertine slabs for concessional duty under Notification 12/2012. The Revenue denied exemption arguing that the notification covered only "marble slabs and tiles" while travertine differed from marble. The Tribunal held that travertine is a variety of calcareous stone like marble, with marble being the genus and travertine the species. Under Chapter sub-heading 6802, travertine falls under CTH 68022190 which was specifically included in Notification 12/2012 after trade representations. Since the Department did not dispute the classification of travertine under CTH 68022190, denial of notification benefits was unjustified. The Tribunal found no merit in the Commissioner's observations and set aside the impugned orders, granting the appellant the benefit of concessional additional customs duty. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775021