TaxTMI 
TaxTMI 
2008 (10) TMI 445
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - These appeals are against the common order of Commissioner No. 11-12(MPM)/Cus/JPR-l/2005 dated 3-5-2005. Written submission has been filed on behalf of the appellant. 2. Heard the learned DR. 3. The appellant imported goods and filed Bills of entries claiming the goods them as marble falling under Chapt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ort of Director, Geological Survey of India is in favour of the claim by the Department. The original authority, relying on the test report of Geological Survey of India confirmed the demand of duty along with interest; and also confiscated the goods for not being in conformity with the DEEC licence and allowed redemption on payment of fine and imposed penalty. The Commissioner (Appeals) has uphel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tten submissions filed on behalf of the appellant. The chemical composition of the lime stone and marble are the same and are not different. The marble is formed by the process of metamorphism of lime stone. The judgement relied upon by the learned DR. In the case of Akbar Badruddin Jiwani also holds that the marble is formed by metamorphism of the lime stone and the product should be subjected to....