Central Excise - Granite blocks and slabs - Levy of duty - Clarification regarding - Central Excise - 45/90-CX.3

Central Excise - Granite blocks and slabs - Levy of duty - Clarification regarding Circular No. 45/90-CX.3 Dated 27-8-1990 [From F. No. 118/10/89-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Granite blocks and slabs - Levy of duty - Clarification regarding. A doubt has been raised as to whether rough granite blocks and slabs obtained in a quarry and polished granite blocks and slabs manufactured in a quarry and also in a place other than quarry from the excavated rough granite blocks and slabs are entitled to the benefit of exemption in terms of Notification No. 179/89-C.E., dated 1-8-1985, as amended. 2. The matter has been examined. It is viewed that rough granite blocks and slabs excavated in a quarry fall under Heading No. 25.05 and are entitled to the benefit of exemption in terms of Notification No. 179/85-C.E. dated 1-8-1985, as amended, because a quarry is also a mine and the said blocks and slabs are thus mining products falling under Heading No. 25.05, a specified heading in the aforesaid Notification. However, before extending the benefit of Notification No. 179/85-C.E. to rough granite blocks and slabs excavated in a quarry it may please be ascertained that the said quarry is an area declared as mine; the expression "mine" has the meaning assigned to it in clause (J) of Section 2 of the Mine Act, 1952. On the other hand, polished granite blocks and slabs, even if they are manufactured within the mine area from rough granite blocks and slabs would not be entitled to the benefit of exemption in terms of Notification No. 179/85, because such polished articles fall under Heading No. 68.07 which heading is not specified in the aforesaid Notification. Therefore, such polished granite blocks and slabs would be chargeable to appropriate rate of duty under Notification No. 16/90-C.E., dated 20-3-1990 (earlier Notification No. 25/89-C.E., dated 1-3-1989. 3. The above guidelines may be brought to the notice of the lower field formations and the trade interest may also be suitably advised. 4. All pending assessments may be finalised