2017 (8) TMI 779

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....er Ms. Sulekha Beevi C.S. The issue that arises for consideration in this appeal is whether the imported resins used in the manufacture of polished granite is a raw material or consumable. 2. The appellant is an 100% EOU engaged in manufacture of polished granite slabs. They used resins imported avoiding duty exemption under Notification No.8/97-CE dated 1.3.1997 in the manufacture of finished p....

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.... Notification No.8/97. She relied upon the judgment in the case of Imperial Granites (P) Ltd. Vs. Commissioner of Customs & Central Excise, Tirupathi - 2007 (218) ELT 618 (Tri. - Bang.) and Gem Granites Vs. Commissioner of customs, Seaport (Import), Chennai - 2007 (216) ELT 153 (Tri. Chennai). 4. The learned AR Shri L. Paneerselvam reiterated the findings in the impugned order. 5. Heard both sid....

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....os.404-407/2007, dated 27-3-2007 in Appeal No.C/150/2006 etc. We find that, in the said final order, the Bench considered Notification No.23/03-C.E. as well. It also took into account the Development Commissioner1s clarification which was to the effect that the resins used by EOUs in the polishing of granite blocks were only consumables. We are in full agreement with the view taken by the co-ordin....