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2008 (11) TMI 215 - AT - CustomsClassification of Marble - The importers 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 Held that - the impugned goods should be treated as marble and classified under 2515.11
Issues Involved:
1. Classification of imported products under Heading No. 2515.20 or Heading No. 2515.11. Issue-wise Detailed Analysis: 1. Classification of Imported Products: The primary issue in these appeals is the correct classification of certain imported items, whether they should be classified under Heading No. 2515.20 or Heading No. 2515.11. The importers sought classification under Heading No. 2515.11, while the Department contended for Heading No. 2515.20. Background and Proceedings: The importers cleared the items as commercial marble under Heading No. 2515.11. The Department, however, classified them under Heading No. 2515.20. Samples were sent to CRCL and GSI for analysis. The CRCL report favored the importers, but the GSI report was inconclusive. The original authority ruled in favor of the Department, while the Commissioner (Appeals) sided with the importers. The Tribunal remanded the matter to the Adjudicating Authority for a specific report from GSI. The subsequent GSI report dated 13-9-2002 generally favored the importers, but later clarifications dated 7-1-2003 and 7-4-2003 supported the Department. Arguments by the Department: The Department argued that, per the Supreme Court decision in Akbar Badruddin Jiwani v. Collector of Customs, the commercial parlance is irrelevant. The classification should be based on chemical composition and petrographic reports, which indicate whether the material has undergone metamorphic recrystallization. The latest GSI clarification stated the products were limestones, supporting classification under 2515.20. Arguments by the Importers: The importers relied on the CRCL report favoring them and cited Tribunal decisions in similar cases (Ramdhan Mohanlal & Co. Pvt. Ltd. and Amit Marbles Pvt. Ltd.), where identical products were classified under Heading No. 2515.11. Tribunal's Analysis: The Tribunal considered the submissions and noted that the matter was before it for the second time. The Department obtained three reports from GSI. The first report supported the importers, stating the samples were limestone of sedimentary origin but could be used commercially as marble. The subsequent reports did not contradict the first report but clarified the commercial usability of the goods as marble. Relevant Reports: - First Petrographic Report (13-9-2002): Concluded that the samples were limestone of sedimentary origin, useable as commercial marble. - Second Petrographic Report (7-10-2003): Identified the samples as pure marble or limestone with calcite veins. - Third Petrographic Report (7-4-2003): Clarified that the samples, though geologically limestone, had a physical look of commercial marble and could be used as such. Tribunal's Conclusion: The Tribunal found that the first report's conclusion, favoring the importers, was not contradicted by subsequent reports. The reports confirmed the imported goods could be used as commercial marble. The Tribunal referenced similar decisions in Ramdhan Mohanlal & Co. Pvt. Ltd. and Amit Marbles Pvt. Ltd., where the goods were classified under Heading No. 2515.11. The Tribunal held that the imported goods should be treated as marble and classified under Heading No. 2515.11. Final Order: - The appeals by the Department were rejected. - The appeals by the importers were allowed with consequential relief. (Order dictated & pronounced in open court on 12-11-2008)
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