TaxTMI 
TaxTMI 
2013 (9) TMI 101
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....in the present appeal relates to as to whether the goods imported by the respondents and declared as raw/rough marble blocks, claiming duty free clearance against DEEC licence are actually rough Marbles or the same are limestone. We note that the Commissioner (Appeals) has passed detailed order and we would like to reproduce the same for better appreciation : 6. I have carefully gone through the case records, appellant's submissions made in the appeal memorandum, written/oral submissions made at the time of personal hearing and Minutes of cross examination prepared during Cross examination on 22-3-2006. I find that, on the basis of GSI test report dated 28-10-1999, it appeared that, the impugned good was limestone. As the limestone class....
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....rd, the Appellants has contended that, the said judgment is not applicable in the instant case, because the word "Marble" was not defined in Import Control Order as well ITC schedule, whereas, the instant case relates to 1999, when, EXIM policy and HSN were aligned. The term Marble is to be examined in terms of HSN. In this regard, I find that the test report specifically does not state that the impugned goods are not Marble, only thin section study of rock suggest that it is limestone. 6.1 I find that, goods has been imported vide Bill of lading dated 19-8-1999, the description of the product had been mentioned as "Raw/rough marble Blocks". In the said test report it has been stated that "In thin section, the rock is essentially consist....
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....ce of heat, pressure and aqueous solution. The main mineral in marble is - Calcite Commercially, "marble" includes all decorative calcium rich rock that can be polished, as well as some Serpentines, Marbles are used principally for building and monuments, interior decorations, statuary, tabletops and novelties. Colours and appearance are their most important qualities. Statuary marble, the most valuable variety, must be pure white and of uniform grain size. Limestone : Sedimentary rock composed mainly of Calcium carbonate, usually in the form of Calcite and less commonly, aragonite. It may contain considerable amount of magnesium carbonate (dolomite) as well. Most limestones have a granular texture, in many cases, the grain are tiny frag....
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....that "recrystallization was seen", as recrystallization was seen, applying the ratio of Akbar Badrudin's case, definitions given Encyclopedia Britannica and the Indian Bureau of Mines in its letter dated March 3, 1989, the samples was to be classified under Marble, but the Adjudicating Authority had failed to analyse the said judgment and the GSI report thoroughly. He had only followed the suggestions made in the said report "The thin Section study of rock suggest that it is limestone". Whereas the report was to be examined in toto. I also find that the said report clearly states that, it is sufficient hard to take good polish therefore, can be used as commercial marble, while analyzing the report, the Adjudicating Authority had not given c....
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....under IS : 1128-1974, the Stone shall be without any soft veins, cracks or flaws and shall have uniform texture. Physical property of limestone slab is - transverse strength 70 kg./cm 2. 9. I also observe that, the word Marble had been also defined in Encyclopedia Britannica as : Most simply rocks that are used in many classic sculptures and buildings. Though technically influence of heat, pressure and aqueous solutions. Commercially it includes all decorative calcium rich rock that can be polished as well as certain serpentines. Mc-Graw Hill Encyclopedia - A term applied commercially to any lime stone dolomite taking polish. 10. I further find that, in view of the ISI 1130-1969-0.2 and definition of Marble in Encyclopedia Britanni....
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.... they fall under different headings but the question to be decided as to whether the goods imported by the appellant is limestone or marble. The Revenue's stand that the part of the test report which is to the effect that the goods can be used as commercial marble is redundant because once identity of the goods is established, the principal use has no relevance for the purpose of classification, cannot be accepted. The Commissioner (Appeals) has referred to various technical meaning of the product and has come to a conclusion of correct findings that the goods are marble as declared by the appellant. As such, he has rightly concluded that there is no mis-declaration calling for any confiscation or imposition of penalty. There is no infirmit....