2008 (10) TMI 398

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...., for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal by the Department against the order of the Commissioner (Appeals) No. 35 (MPM) Cus/JPR-I/2005, dated 18-11-2005. 2. Heard both sides. 3. The respondents imported goods described as rough marble slabs and claimed classification under 2515.11. The original authority based on test reports fro....

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.... or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.     - Marble and travertine   2515.11 -- Crude or roughly trimmed   2515.12 -- Merely cut, by sawing or otherwise, into blocks or ....

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....ermed as crystalline limestone/marble." 6. None of the reports specifically indicate that the imported goods can come under any of the categories mentioned under 2515.20. The reports have used the terms 'marble and limestone' to describe the imported goods. The report also confirms that the imported goods can take polish. In other words, the report does not preclude classification of the i....