2018 (2) TMI 749

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....fied Limestone" on the basis of GSI test report are to be treated as "Marble Block". (ii) Whether the Tribunal was justified in holding that the test report of Mines and Geology Department of Rajasthan Udaipur opine that the goods in question were actually marble ignoring its laboratory report which states that the goods were neither sandstone nor marble but altered ultrabasic rock? (iii) Whether the Tribunal was correct in not following the judgment of Hon'ble Apex Court in the case of M/s. Akbar Badruddin Jiwani v. Collector of Customs - 1990 (47) E.L.T. 161 (S.C.) laying down the law in subject matter." 3. Counsel for the appellant Mr. Jain contended that the respondent has taken benefit under EPCG Scheme for marb....

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....he original carbonate mineral gains. The resulting marble rock is typically composed of an interlocking mosaic of carbonate crystals. Primary sedimentary textures and structures of the original carbonate rock (protolith) have typically been modified or destroyed. As is seen the marble is nothing but a stone which emerges by the metamorphisis of limestone. There is no definition of Marble appearing in the Customs Act and as such we have to resort to the other attending circumstances. The Hon'ble Supreme Court in the case of Akbar Badruddin Jiwani v. Collector of Customs referred (supra) has referred to the Indian Bureau of Mines letter dated 3-3-1982 wherein it has been mentioned as under :- Technical Definition : Geologically (petr....

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....tire export value by treating the goods as marbles by their customers. The appellants have also placed on record the assessment order of Government of Rajasthan relating to the pertaining period showing that excavated material was nothing but marble. They have also drawn our attention to the Pollution Control consent given by Rajasthan State Pollution Control Board, Jaipur, a statutory body, for mining of marble in respect of leases. All the attending circumstances lead us to believe that the goods, in question, were marble and not limestone. 10. We also note that the appellant's reliance on the Tribunal decision in the case of Ramdhan Mohan Lal v. CCE, Jaipur reported in 2009 (238) E.L.T. 677 (Tri.-Del.) is appropriate. While t....