TaxTMI 
TaxTMI 
2008 (11) TMI 215
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.... remanded by Final Order Nos. 101-108/2002, dated 14-5-2002 [2002 (143) E.L.T. 539 (Tri.)] in Appeal Nos. C/499-506 of 2002-C. 1.4 All these appeals involve a common issue and, therefore, are being dealt with by a common order. 2. Heard both sides. 3.1 The relevant facts, in brief, are as follows:- The importers (in two cases the appellants and in other cases the respondents) imported certain items and they cleared the same as commercial marble and sought classification under Heading No. 2515.11. The Department sent samples to CRCL as well as to GSI. The reports of CRCL was in favour of the importers. However, the report of the GSI was not specific in certain respects. The original authority in the first round of litigation decided the issue in favour of the Department and the Commissioner (Appeals) decided in favour of the importers. On appeal by the Department, the Tribunal by Order dated 14-5-2002 remanded the matter with the directions to the Adjudicating Authority to approach GSI again for specific report as to whether the impugned goods are marble or not and then, re-adjudicate the matter following the principles of natural justice. 3.2 In pursuance of the dire....
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....tallisation noticed in the groundmass of few samples can be attributed to the diagenetic changes during compaction, and does not indicate a metamorphic origin. 2. Determination of specific gravity is a separate test carried out on request and is not done as a part of petrographic study. Moreover the specific gravity of the rock does not form a conclusive factor in identification/classification of the rock. 3. Since the possible commercial use of the rocks was also desired (as mentioned in the purpose of test) in the test memos sent by you, it was stated in most of the cases that by virtue of sufficient hardness the rock can take good polish and can be used as commercial marble. 4. Although in commercial parlance, any carbonate rock sufficiently hard and capable of taking goods polish is termed marble, the study of petrographic characters in the thin section was carried out for the identification of the rock. 5. It can be concluded that on the basis of the petrographic parameters, all the samples submitted by you are of limestone having a sedimentary origin, which can be used commercially as marble." PETROGRAPHIC REPORT (7-10-2003) Type of Sample - Rock Number o....
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....k International, Colour Beige) Identification: The rock is off white and fine grained in hand specimen. Under microscope it is almost entirely fine grained groundmass with only a few coarse crystals, of calcite. The fine ground mass is due to the mylonitisation of the coarse calcite crystals. Parallel line may be due to the mylonitic cleavage. Traces of some rounded organic structures are observed. Rock name: Pure Marble, mylonitised. Sample No. 7 - (B.E. No. 000226 dt. 8-7-99 M/s. Swati Marble and Granites, Colour Beige) Identification: In hand specimen the rock is off white and very fine grained. Under microscope it is mylonitisation of the coarse marble. Mylonitic cleavage is observed. A few coarse crystals of calcite are also seen. Rock name: Pure Marble, highly mylonitised." PETROGRAPHIC REPORT OF ROCK SAMPLES DATED 7-4-2003 "In response to the above reference, regarding the petrographic report of the samples, the following points are mentioned in order to clarify the results sent earlier. Limestone is a very fine grained, dull looking comparatively soft, rock, while marble is coarser grained, hard rock capable of taking good polish on treatment (cuttin....
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.... of India, the refusal to permit retesting and refusal of cross-examination are not justified. Further, the import has taken place in September, 1999. The clarification of the Board has been issued in 2002." Amit Marbles Pvt. Ltd. "5. We have carefully considered the submissions. The Chapter heading 2515 reads as under: Heading No. Sub heading No. Description of Articles 2515 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. Marble and travertine 2515.11 -- Crude or roughly trimmed 2515.12 -- Merely cut, by sawing or otherwise, into blocks or slabs o a rectangular (including square) shape 2515.20 - Ecaussine and other calcareous monumental or building stone, alabaster. To come under 2515.20 as claimed by the Department it should be established that the imported material first of all falls under the category of "Ecaussine and other calcareous monumental or building stone, al....