1990 (11) TMI 252 - AT - Customs

Summary

Issues:
Classification of marble slabs imported by the appellant.

Detailed Analysis:

Classification Issue:
The appeals involved determining the classification of marble slabs imported by the appellant. The goods were initially claimed to be classified under Heading 25.01/32 of the Customs Tariff Act, 1975, but the Department argued for classification under Heading 68 as "articles of stone." The dispute centered around whether the goods, which were polished on one side but required further cutting and polishing, fell under Chapter 25 for mineral products or Chapter 68 for articles of stone. The department's position was based on the goods being polished, taking them out of the crude state covered by Chapter 25. The Tribunal analyzed the relevant tariff headings, expert certificates, and past decisions to conclude that the goods were properly classifiable under Heading 68.01/16 of the Customs Tariff Act.

Validity of Import Issue:
The validity of the import was also contested, with the appellant arguing that the goods were raw materials validly imported under Open General License (OGL). The appellant highlighted that the slabs were not consumer goods as they required further processing, such as cutting, smoothening, and polishing, before being used on floors or walls. The Department countered by stating that the slabs were capable of being used directly and thus qualified as consumer goods. The Tribunal considered the condition of the slabs, the need for further processing, and expert certificates to determine that the goods were indeed raw materials validly imported under OGL. The Tribunal upheld the validity of the import and set aside the confiscation of the goods.

Conclusion:
In conclusion, the Tribunal classified the marble slabs under Heading 68.01/16 of the Customs Tariff Act and upheld the validity of the import under Open General License. The confiscation of the goods was set aside, providing consequential relief to the appellant. The appeals were disposed of in favor of the appellant based on the classification and validity of the import issues analyzed and resolved in the judgment.