https://www.taxtmi.com/caselaws?id=468830 Marble slabs imported for a five-star hotel under an EPCG licence were treated as "plant" within the Explanation to Notification No. 110/95-Cus., enabling concessional customs duty. The reasoning focused on the notification's own language, read independently from the EXIM Policy, and on the functional use of the goods in rendering hospitality services. The majority and third member viewed the hotel as a service-producing entity and held that flooring and cladding materials could form part of plant in that context. One member dissented, applying strict construction and excluding marble slabs from plant. en-us Thu, 02 Mar 2000 00:00:00 +0530 Fri, 22 May 2026 14:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468830 Marble slabs imported for a five-star hotel under an EPCG licence were treated as "plant" within the Explanation to Notification No. 110/95-Cus., enabling concessional customs duty. The reasoning focused on the notification's own language, read independently from the EXIM Policy, and on the functional use of the goods in rendering hospitality services. The majority and third member viewed the hotel as a service-producing entity and held that flooring and cladding materials could form part of plant in that context. One member dissented, applying strict construction and excluding marble slabs from plant. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468830