2013 (11) TMI 330

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....DGEMENT Per : Mr. M.V. Ravindaran; All these stay petitions are filed for the waiver of pre-deposit of amounts of duty, interest thereof and penalties on the individuals as well as on the main assessee M/s. Classic Marble Company Pvt. Limited. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding classification of the product 'Granite Slab' during the peri....

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....Commissioner at Para 14.8 has recorded that the decision of the Tribunal is accepted by the department. We find strong force in the contentions raised by the learned counsel that if the classification of polished marbles is under Chapter 25, Granite slabs undergone the same process, prima facie will be covered under Chapter 25. 4. We find that the issue involved in this case seems to be covered b....