Representations regarding assessment of Marble Slabs fixed with Fibre Net and/ or coated with resin - reg. - Central Excise - F. No. 134/2/06-CX4

F. No. 134/2/06-CX4 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi , the 3rd September, 2008 To All the Chief Commissioners of Central Excise, All the Chief Commissioners of Customs. Subject: Representations regarding assessment of Marble Slabs fixed with Fibre Net and/ or coated with resin - reg. Sir, A question has arisen as to whether marble slabs on which resin and hardner are applied on one side and fibre net on the other side would be covered by the exemption under notification no. 4/06-CE dated 1.3.06. 2. The process of manufacture is that glass fibre net is applied on one side of the marble slabs to strengthen the slabs which are fragile and to enable safe handling and transportation. On the other side of this slab, polyester resin is applied to repair the cracks and pin holes in the slabs. The surface of the slabs still remains uneven as it was when it was cut or sawn. The glass fibre net is peeled off before fixing by the customer or finishing. 3. The matter has been examined. The Board is of the view that when the marble slabs still have uneven surface as when it was cut or sawn, the application of glass fibre net or resin /hardner on the marble slabs shall not take these marble slabs out of chapter 25. Such marble slabs shall continue to be classified in chapter 25 and the concessional rate of duty under notification no. 4/06-CE shall be available to them. Yours sincerely, (Ashima Bansal) Under Secretary to the Govt. of India