2009 (1) TMI 156

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....tones and not rough marble blocks as claimed by the appellant. Consequently he held the goods fall under Tariff sub-heading 2515.20 and not covered by the DEEC licence produced. As the goods have been imported without requisite licence, he held that the goods are liable for confiscation; demanded duty of Rs. 9,50,910/- and imposed penalty of Rs. 10 lakhs. 2. The relevant facts, in brief, are as follows:- (a) The appellant imported the consignment and filed Bill of Entry claiming them as Rough Marble Blocks seeking classification under Tariff 2515.12 claiming nil rate of duty. The samples were sent to Mines and Geology Department, Rajasthan and sample report dated 10-11-98 was received. The samples results, in respect of 4 samples, ind....

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....ribunal. (a) Final Order Nos. C/600 to 606/08 dated 12-11-2008 in the case of M/s. Stone Man Marble Industries & Ors. v. Commissioner of Customs, Jaipur, in customs appeal Nos. C/819-820/2005 & C/234-237 & 362/2006. (b) Final Order No. C/365/08-CUS dated 1-10-2008 of the Tribunal in the case of Commissioner of Customs, Jaipur v. Amit Marbles Pvt. Ltd. in customs appeal No. C/76/2006-CU(DB). (c) Final Order Nos. C/392-393/08 dated 3-10-2008 of the Tribunal in the case of M/s. Ramdhan Mohan Lal & Co. (P) Ltd. v. Commissioner of Customs, Jaipur, reported in 2003 in Customs appeal Nos. 740-741 of 2005. 4. Learned SDR submits that in the present case no report of CRCL is available. The report of GSI clearly specifies that the importe....

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.... first of all falls under the category of "Ecaussine and other calcareous monumental or building stone, alabaster". In the test reports of the Mines and Geology Department, the nature and qualities of the imported items have been variedly described as follows: "Thus, on the basis of colour, texture the rock may be termed commercially can be used as marble". "The rock takes good polish and commercially it can be used as marble. "Thus, on the basis of the texture and structure, the rock may be termed as oolitic limestone." "The rock may be termed as crystalline limestone/marble." 6. None of the reports specifically indicate that the imported goods can come under any of the categories mentioned under 2515.20. The reports have us....