2007 (5) TMI 439

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....d that classification is to be made under heading 6802 of the Customs Tariff, which is for "Worked monumental or building stone etc." However, upon examination of the marble blocks, customs officers found that polishing was superficial and was only on one side. These marble blocks are slit into thinner slabs before they are used. Upon slitting, the polishing will either be lost or will be visible only on one side of a particular slab. The customs authorities, therefore, held that marble blocks are merely cut to shape and will be classifiable under tariff heading 25 which is for marble "merely cut into blocks or slabs of a rectangular shape." 4. The price of the consignments under the 5 bills of entry varied from Euro 350 per MT to E....

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....103218 dated 5-5-2002 (Into bond) 103218/G/01 dated 6-11-2002 (Ex-bond) Euro 230.55/MT (Rs. 10075.00) Euro 339 to 349/MT (Rs. 14820 to Rs. 15237) US $ 350/MT (Rs. 15295.00) BOE No. 2264267 dated 21-5-2002 5. The present appeals challenge the change of classification as well as enhancement of valuation. 6. It is being pointed out by both sides that identical dispute had arisen between the parties in regard to earlier imports of marble blocks and the Tribunal vide its Final Order, No. 655/04-NBA dated 29-6-04  [2004 (171) E.L.T. 334 (Tri.-Del.)] confirmed the classification and set aside the enhancement of value. It is also being stated that that order has become final between the parties as the....

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....02 on the basis of value shown in the Bill of Entry dated 3-8-2002, four months after the import. In the second table, while the Bill of Entry to be assessed was dated 14-1-2003, the Commissioner loaded the value on the basis of the Bill of Entry dated 3-8-2002. It is not alleged in the show cause notice nor any material placed by the revenue before the Commissioner that they were of similar quality. The Commissioner himself points out that Department has no expertise to go into the quality of the Marble Blocks imported and therefore they have adopted the procedure classifying the goods on the basis of country of origin and contemporaneous import. According to us, the above test may not be fully incorrect. The quality of the Marble Blocks q....