2002 (5) TMI 301

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....sh Singh, learned Departmental Representative, submitted that all the respondents filed bills of entry declaring the imported goods to be rough marble block of Italian origin and claimed duty free clearances against DEEC Licence; that the representative samples were drawn and sent to Geological Survey of India (GSI) for conducting the tests; that the test report received from GSI revealed that the goods were Limestone sufficiently hard to take good polish and therefore can be used as commercial marble; that the Adjudicating Authority relied upon the test report received from GSI and came to the conclusion that the Special Import Licence was required for the import of impugned goods as per Exim Policy 1997-2002; that the Adjudicating Authori....

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....d that imported material is a limestone and not every limestone can be considered as marble, that the imported limestone may be capable of being used as a substitute of marble but is not a category of marble. 3. On the other hand, Shri Anil Bolani, learned Advocate, submitted that the Chemical examiner in its test report, which has now been brought on record by the Revenue, has clearly reported that the samples of the impugned goods had the characteristics of marble in respect of physical properties as laid down in IS: 1130 - 1969; that it is thus clear that the goods imported by them are nothing but marble. The learned Advocate also submitted that the report of GSI is being misinterpreted by the Department as it only suggests the n....

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....evelopment of anhedral grains of calcite. The thin section examination of the rock suggests that it is limestone. The sample is gray in colour, sufficiently hard to take good polish, therefore, can be used as commercial marble." In respect of another Bill of Entry, the report from GSI reads as under : "In this section the rock is, mainly, consist of fine-grained calcite/dolomite (micrite). The development of coarse crystalline calcite is noticed at places in the micrite groundmass. Fine veins of calcite traversing the rock are also seen. The sample contains opaque minerals, some of them are cubic euhedral in shape, possibly of pyrite. Reddish brown colour ferruginous coating over the opaque minerals is present. Petrographically ....