2014 (2) TMI 359

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....pondent : Shri K S V V Prasad, JC (AR) PER : P K Das All the applications are arising out of a common order taken up together for disposal. In 2006, the applicant No.1 and No.2 imported "Polished (Honed) Marble Slabs" and classified under Customs Tariff Heading No.68022110 under concessional rate of CVD @ Rs. 30/- per sq.m vide S.No. 2 of the table appended to the Notification No.4/2006-CE d....

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....oncessional rate of CVD @ Rs. 30/- per sq.m on "marble slabs and tiles" classifiable under C.T.H No. 68022110. The Ld. Advocate submits that the Ministry of Finance, Department of Revenue, vide DOF No. 334/3/2012/TRU dated 16.03.12, clarified that the benefit of CVD available to polished marble slabs of C.T.H. No. 68022190 under notification No. 4/2006-CE (supra). It is also clarified that the rel....

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.... not applicable to the polished slabs under C.T.H No. 68022190. He further submits that on close reading of the Notification No. 4/2006-CE dated 01.03.06, it is clarified by the Board that marble slabs and tiles exempts from duty under CTH No. 25151220 would not cover C.T.H. No. 68202110 and the concessional rate of duty is not eligible. He further submits that the applicants declared the classifi....

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.... rate of 10% ad val. Concessional excise duty of Rs. 30 per square meter is applicable to marble slabs and tiles falling under heading nos. 2515220, 25151290 or 6802 21 10 in terms of notification no. 4/2006-CE dated 1.3.2006. Representation were received by the Board that the benefit of this exemption is not being extended to polished marble slabs of heading 68022190 as the latter does not find s....