2017 (12) TMI 511

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... it under CTH 68 02 2110 availing concessional duty wrongly under Notification No.4/2006, summons was issued to the Managing Director and statements recorded. The department was of the view that "Polished Marble Slabs" are classifiable under CTH 680221 90 and not under 6802 21 10 as claimed by appellants and, therefore, appellants are not eligible for the partial exemption under the said notification. A show-cause notice was issued raising the above allegations and for demand of differential duty, interest and for imposing penalty. After due process of law, the original authority confirmed the classification to be under CTH 6802 2190 and confirmed duty of Rs. 9,35,556/-  and imposed penalty of equal amount, besides penalty of Rs. 1,00,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rcular has to be applied prospectively. The learned counsel also drew support from the judgments in the case of M/s. Jain Engineering Co. Vs Commissioner of Customs, Bombay reported in 1987 (32) E.L.T.3 (S.C.) and M/s. Nitco Tiles Vs Commissioner of Central Excise, Raigad reported in 2007 (220) E.L.T.837 (Mum). 3.   Countering the above submissions, the learned Authorised Representative Shri A. Cletus argued that the entry CTH 6802 2110 relates to "Marble Blocks and Tiles".   It does not include "Polished Marble Slabs." These items would fall under CTH 6802 2190 and thus appellants are not eligible for the concessional rate of duty as per the notification, since Sl.No.2 of the said notification does not mention 6802 219....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d marble slabs are classifiable under heading 6802 21 90 which attracts the general effective rate of 10% ad val. Concessional excise duty of e 30 per square meter is applicable to marble slabs and tiles falling under heading nos. 25151220, 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 specific mention in the exemption entry even though covered by the description. It is pertinent to mention that the Board has examined similar issues in the past on more than one occasion and clarified that the benefit of exemption will be available to goods a....