TaxTMI 
TaxTMI 
TaxTMI 
2025 (7) TMI 1089
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....two Bills of Entry No. 2703741 dated 24.09.2015 and 3073136 dated 28.10.2015 for import of Semi Polished Marbles classifying the same under CTH 68022190 claiming benefit of CVD under Sl. No. 54 of Notification No. 12/2012-CE dated 17.03.2012. The importer had requested for first check examination of the goods under the said Bills of Entry before the goods are assessed for payment of duty. Samples were drawn and sent for testing to National Centre for Excellence in Geosciences Research (NCEGR), Geological Survey of India (GSI). The test reports dated 02.12.2015 and 21.12.2015 received from NCEGR, RSAS, GSI, Bangalore revealed that the products found to be 'Travertine', hence it is alleged that the same are not eligible to the benefit of concessional rate of CVD, consequently, the appellants paid the differential duty of Rs. 9,83,441/- under protest and appeared for personal hearing before the adjudicating authority. After observing the principles of natural justice, the adjudicating authority has denied the benefit of the Notification No. 12/2012-CE dated 17.03.2012 and confirmed the differential duty of Rs. 9,83,441/-. Aggrieved by the said order, they filed an appeal before ....
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.... documents were seized by the Department on 30.03.2015. Thereafter, necessary investigation was carried out and during the investigation, the appellant had paid the tariff rate under protest. Later a show-cause notice was issued on 26.04.2016 alleging that they have deliberately mis-declared the description of the impugned goods to avail benefit of exemption under Notification No. 12/2012-CE dated 17.03.2012 for the period from September 2012 to June 2015 even though the said exemption Notification is not available to imported 'Travertine'. 4.1. Assailing the impugned order, the learned Advocate has submitted that 'Travertine' is bought and sold by them as a variety of marble. They have submitted that the purchase order on the supplier mentioned imported goods as "Honed Semi Polished Marble Slabs-Travertine Beige", the supplier's invoice mentioned as "Travertine filled polished marble slabs", "honed semi polished Marble Slabs-Travertine Beige"; also, in the Bill of Entry they have declared the goods as "honed semi polished Marble Slabs-Travertine Beige". Subsequently, these goods were sold by them mentioning in their invoices to the end customer as "marble slabs and tiles - polish....
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....der notification has to be granted as long as the imported goods are covered under the classification mentioned under the said Notification. 4.5. Further they have said that literal interpretation has to be resorted to in understanding the scope of exemption allowed. In support, they referred to the judgment in the case of M/s. Nikon India Pvt. Ltd. Vs. The Commissioner of Customs (Imports), New Delhi - 2024 (6) TMI 1422 - CESTAT New Delhi-LB. 4.6. It is also submitted that the test report referred to by the Department is inconclusive as the laboratory itself is not sure of the exact nature of the product. Hence, there is no sufficient evidence to claim that the imported goods are not 'marble'. Further, they have submitted that extended period of limitation cannot be invoked in confirming the demand for the period 03.09.2012 to 10.06.2015 as there is no suppression of facts, nor the appellant had mis-declared the description of goods in the Bill of Entry, therefore, allegation of wilful mis-declaration cannot be sustained. Consequently, confiscation under Section 111(m) of the Customs Act, 1962 and penalties imposed under various provisions are unsustainable. 5. Learned Authoriz....
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....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 00 Crude or roughly trimmed Kg. 10% 2515 12 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: 2515 12 10 - Blocks Kg. 10% 2515 12 20 - Slabs Kg. 10% 2515 12 90 -other Kg. 10% 2515 20 - Ecaussine and other calcareous monumental or building stone; alabaster 2515 20 10 - Alabaster Kg. 10% 2515 2090 - Other Kg. 10% 12. After the introduction of Finance Bill 2012, letter from TRU has clarified the scope of exemption under Sl. No. 54 of Notification No. 12/2012-CE vide DOF No. 334/3/2012-TRU dated 16.03.2012, which is extracted as below: "13.1. Marble slabs and tiles are classified under Chapter 25 or chapter 68 of the Central Excise Tariff depending on the extent to which they have been finished. Polished marble slabs are classifiable under heading 6802 21 90 which attracts the general effective rate of 10% ad val. Concessional e....
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.... the relevant excise invoices as 'Marble Slabs and Tiles and Polished Marble Tiles'. Therefore, the goods imported by them are squarely covered under the Entry 54 of the said Notification 12/2012-CE dated 17.03.2012. 14. We find merit in the contention of the learned Advocate for the appellant when the Notifications No. 04/2006-CE and 12/2012-CE are read in juxtaposition. Earlier, the entry 68022190 was conspicuously absent under Notification No. 04/2006-CE, whereas it has been inserted under Notification No. 12/2012-CE on representation from the trade as mentioned in the TRU letter dated 16.03.2012. 15. Besides, in the absence of a given meaning of 'Marble Slabs' under the said Notification, the meaning 'Travertine' in HSN Explanatory Notes for Chapter 2515, which is reads as below: "Marble is a hard calcareous stone, homogeneous and fine-grained, often crystalline and either opaque or translucent. Marble is usually variously tinted by the presence of mineral oxides (coloured veined marble, onyx marble, etc.) but there are pure white varieties. Travertines are varieties of calcareous stone containing layers of open cells."" Therefore, 'Travertines' are varieties of calcareo....