2008 (9) TMI 692

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.... Shri M.M. Singh, DR, for the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 1,39,99,439/- and penalty of Rs. 40 lakhs. In this case, the applicants are classifying their product marble block/slab tiles under Heading No. 25 of Central Excise Tariff. However, Revenue wants to cl....

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....ocess of polishing of tiles which is not covered under Chapter 25 and polish tiles are classified under Chapter 68 of the Central Excise Act. 5. We find that as per Chapter Note 6 of Chapter 25 in relation to products of 2515 & 2516, the process of cutting or sawing or sizing or polishing or any other process, for converting of stone blocks into slabs or tiles, shall amount to manufacture ....