2013 (11) TMI 384

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....JJ. For the Appellant: Shri S.P. Sheth, Advocate For the Respondent : Shri G.P. Thomas, A.R. ORDER Per : Mr. M.V. Ravindaran; When these appeals were called out for disposal, learned counsel submits that cognate appeal numbers E/11662, 11663, 11664 and 11665 of 2013 are not listed and since they are arising out of the very same order in original, may be taken up for disposal. We cal....

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.... and also polished Sand Stone Tiles. It is his submission that only in respect of polished Granite Slabs and polished Sand Stone Tiles, demand of duty arises and in respect of polished Marble Slabs, no duty liability arises as the benefit of notification issued for the products of Chapter 68 has been extended to them. He would submit that in an identical issue, in respect of the very same assessee....

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....the submissions made at length by both sides and perused the records. It is seen from the records that the issue is regarding the classification of polished Marble Slabs and polished Granite Slabs. In the appellants own case vide final order No. A/1740-1744/WZB/AHD/2012 dated 27.12.2012, we have categorically held that classification of Marble Slabs, even if polished would fall under Chapter 25 a....

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....in respect of the classification of polished Granite Slabs and polished Marble Slabs and the classification of the said product needs to be held under Chapter 25 and all the benefits arising out of such classification needs to be extended to the assessee herein. 8. As regards the demand of duty on the polished Sand Stone Tiles, we find that the evidences produced before us categorically points ....