2013 (11) TMI 330 - AT - Central Excise

Classification of Natural Marble / Granite Chapter 25 OR Chapter 68 Waiver of Pre-deposit Held that - In respect of Natural Marble, if the classification is accepted by the department, it would apply to the classification of product Granite also, as Chapter note is same - If the classification of polished marbles is under Chapter 25, Granite slabs undergone the same process, prima facie will be covered under Chapter 25 - appellant has made out a prima-facie case for the wavier of pre-deposit of amounts involved - the applications for the waiver of pre-deposit of the amounts involved allowed and recovery stayed till the disposal of appeals Stay granted.

Summary

Issues involved:
Classification of the product 'Granite Slab' under Chapter No. 25 or Chapter 68 during the period 01.4.2006 to 31.10.2010.

The judgment by the Appellate Tribunal CESTAT AHMEDABAD dealt with the issue of the classification of 'Granite Slab' under Chapter No. 25 or Chapter 68 during the period from 01.4.2006 to 31.10.2010. The assessee claimed classification under Chapter No. 25, while the department argued for classification under Chapter 68. The counsel referred to a previous decision regarding the classification of 'Natural Marble' to support their case for Granite Slabs falling under Chapter 25. The Tribunal noted that the department had accepted the Tribunal's decision in the previous case. Based on this and the similarity in processing between Natural Marble and Granite Slabs, the Tribunal found merit in the counsel's argument that Granite Slabs should also be classified under Chapter 25. Consequently, the Tribunal allowed the waiver of pre-deposit of amounts involved, staying the recovery until the appeals were disposed of. The decision was made by Mr. M.V. Ravindaran, with the support of the Bench, indicating a favorable outcome for the appellant based on the prima facie case presented.

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