2008 (10) TMI 398 - AT - Customs

Marble - Classification of Rough marble slab - assessee claimed classification under 2515.11 whereas Government held that same are classifiable under 2515.20 - Held that - 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, alabaster . None of the reports specifically indicate that the imported goods can come under any of the categories mentioned under 2515.20. The reports have used the terms marble and limestone to describe the imported goods. The report also confirms that the imported goods can take polish. In other words, the report does not preclude classification of the imported items as marble. It is not disputed that the goods imported are rough and not polished though capable of being polished and therefore, the decision of the Commissioner (Appeals) in accepting the claim of the respondent and upholding the classification under 2515.11 cannot be faulted with. Appeal dismissed - decided against Revenue.

Summary

Issues: Classification of imported goods under Chapter Heading 2515.

Analysis:
The case involved an appeal by the Department against the order of the Commissioner (Appeals) regarding the classification of imported goods described as rough marble slabs under Chapter Heading 2515. The original authority classified the goods under 2515.20 based on test reports from the Mines and Geology Department, while the Commissioner (Appeals) accepted the classification proposed by the respondents under 2515.11.

During the hearing, the Department sought classification under 2515.20 based on the reports from the Mines and Geology Department, while the respondent's advocate supported the Commissioner (Appeals) decision. The Tribunal carefully considered the submissions and examined Chapter Heading 2515 which covers marble, travertine, ecaussine, and other calcareous monumental or building stone. The key issue was whether the imported goods fell under the category of "Ecaussine and other calcareous monumental or building stone, alabaster" as claimed by the Department.

The Tribunal noted that the test reports described the imported items as having qualities that could be used as marble, oolitic limestone, or crystalline limestone/marble. However, none of the reports specifically indicated that the goods could be classified under 2515.20. The reports mentioned terms like 'marble and limestone' and confirmed the goods' ability to take polish. Since the imported goods were rough but capable of being polished, the Tribunal upheld the Commissioner (Appeals) decision to classify them under 2515.11.

Ultimately, the Tribunal rejected the Department's appeal, emphasizing that the reports did not conclusively establish the goods' classification under 2515.20. The decision highlighted the importance of the specific characteristics and capabilities of the imported goods in determining their appropriate classification under the relevant Chapter Heading.