https://www.taxtmi.com/caselaws?id=789360 Granite clearances required fresh classification on the basis of actual processing: roughly cut or trimmed blocks may fall under Chapter 25, while polished, sized or otherwise processed dimensional granite may fall under Chapter 68. The transfer of duty-free inputs to another 100% EOU was treated as a procedural irregularity, but denial of exemption or duty relief could not rest on that lapse alone where post facto approval existed and substantive use, NFE achievement and accountal of the quantity still required verification. The matter was remanded for fresh examination of classification, duty liability, notification entitlement and related penalties. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789360 Granite clearances required fresh classification on the basis of actual processing: roughly cut or trimmed blocks may fall under Chapter 25, while polished, sized or otherwise processed dimensional granite may fall under Chapter 68. The transfer of duty-free inputs to another 100% EOU was treated as a procedural irregularity, but denial of exemption or duty relief could not rest on that lapse alone where post facto approval existed and substantive use, NFE achievement and accountal of the quantity still required verification. The matter was remanded for fresh examination of classification, duty liability, notification entitlement and related penalties. Case-Laws Central Excise Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789360