https://www.taxtmi.com/caselaws?id=52933 Marble blocks imported with one side polished remained classifiable as rough marble blocks under Heading 2515 because limited surface polishing did not amount to the further working required for Heading 6802. The declared transaction value could not be rejected on the available record, as contemporaneous imports were not shown to be comparable in quality and origin alone was insufficient. Confiscation, redemption fine and penalty were sustained because the goods were imported without the requisite licence for restricted goods, and no reduction was warranted on the facts stated. en-us Tue, 29 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 15:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52933 Marble blocks imported with one side polished remained classifiable as rough marble blocks under Heading 2515 because limited surface polishing did not amount to the further working required for Heading 6802. The declared transaction value could not be rejected on the available record, as contemporaneous imports were not shown to be comparable in quality and origin alone was insufficient. Confiscation, redemption fine and penalty were sustained because the goods were imported without the requisite licence for restricted goods, and no reduction was warranted on the facts stated. Case-Laws Customs Tue, 29 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52933