2000 (3) TMI 330

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to be considered in this case is whether 'Agglomerated Marble' manufactured and cleared by appellants be classified under Chapter 25 as claimed by the assessee or under Chapter heading 6807. 3. The appellants are engaged in the manufacture of Polar Agglo-merated Marbles. As can be seen from the records the manufacturing process undertaken by the appellants has been summarised as under : (i) Lumps/chips of natural marble are mutilated to the required dimensions and sizes. (ii) Certain additives, such as pigments (for colour), binders (cement or polyster resin) for binding and catalysts are mixed with the said lumps and chips. (iii) This is poured into moulds and subjected to vacuum compaction process, this re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e interfered at Show Cause Notice stage and should not determine the question as the fact finding was left to the authority under the statute. In pursuance by the Supreme Court's directions, orders were passed by the Assistant Commissioner. The Collector (Appeal) confirmed the same. The party has come in appeal to the Tribunal. Shri Jain, further submitted that it is a fact that subsequent decision of the Tribunal in the case of Golden Poly Marbles Ltd. v. Collector of Central Excise, Jaipur reported in 1999 (105) E.L.T. 337 (Trib.) has followed the decision of the Rajasthan High Court and classified the item under 25.04, that decision of the Tribunal is not applicable because of the fact that decision of the Rajasthan High Court itself has....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - Other   2504.90 - Other 68.07 6807.00 - All other articles of stone, plaster, cement, asbestos, mica or of similar materials not elsewhere specified or included. It is seen that "agglomerated marble" unlike the common 'marble' is not a mineral product. Agglomerated marble slabs are made out of crushed marble mixed with cement resin and certain other additives, which after curing are cut into slabs. Slabs of agglomerated marble are polished and cut into tiles. Since Heading 25.04 covers "marble" which is a mineral product, in our view the classification of agglomerated marble which is manufactured out of marble cement, resin and other materials under the said heading has to be ruled out and as an artic....