2000 (3) TMI 330 - AT - Central Excise

Summary

Issues:
Classification of 'Agglomerated Marble' under Chapter 25 or Chapter heading 6807.

Analysis:
The case involved the classification of 'Agglomerated Marble' manufactured and cleared by the appellants under either Chapter 25 or Chapter heading 6807. The manufacturing process included mutilating lumps/chips of natural marble, mixing additives like pigments and binders, subjecting the mixture to vacuum compaction, sawing the resulting blocks into slabs and tiles, and preparing them for marketing.

During the hearing, the appellant's advocate requested an adjournment due to the unavailability of the senior advocate. However, the request was rejected as the issue had already been decided by the Tribunal in a previous case. The advocate also referred to a Rajasthan High Court decision in favor of the assessee, but it was noted that the High Court's decision had been set aside by the Supreme Court for readjudication by the adjudicating authority.

The Tribunal considered the submissions from both sides and referred to a previous decision involving 'Agglomerated Marble' to determine the correct classification. The Tribunal concluded that 'Agglomerated Marble' should be classified under heading 68.07 and not under 25.04, as it was not a mineral product but made of crushed marble mixed with cement resin and additives. The Tribunal highlighted that since 'Agglomerated Marble' was mainly produced from crushed marble, it fell under Heading 68.07 of the Central Excise Tariff.

Based on the previous decision by a three-member bench and the classification analysis, the Tribunal upheld the classification of 'Agglomerated Marble' under heading 68.07. Consequently, all appeals were dismissed.