9911796707
TMI Blog1990 (11) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... bs claimed clearance under OGL in terms of description in Serial No. 16 of Part III-List 8 to Appendix -10 of the AM - 84 Policy Book. Classification of the goods was claimed under Heading 25.01/32 of the Customs Tariff Act, 1975 read with T. I. 68 CET exemption from payment of countervailing duty/additional duty was claimed under Notification 48/79-Cus dated 1-3-1979. The goods were first examined on 12-3-1984. On subsequent examination on 23-4-1984, the Assistant Collector (Docks) opined that since one side of the marble slabs was polished to glossy finish, they fell for classification under Chapter 68 C.T.A. as articles of marble. As the release of the goods was held up, the appellants filed a writ petition in the Hon ble Bombay High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth to classification of the imports and to the validity of the import. 5. Let us take up the issue of classification first. The goods were first inspected on 12-3-1984 the examination report reads as : - Lot inspected. Opened inspected 5% after selection. Description checked. One side of the slabs is polished finished. However, the slabs as it is not ready for use since it is to be further cut to shape size. Two sides of the slabs are cut other 2 sides are uncut not of uniform edges. The second examination report of 23-4-1984 reads as :- Lot inspected of all the _______ Opened ___ examined the goods. Description checked. These are marble slabs. However, 10% of the slabs are having uneven edges. All the slabs are fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further process other than a process specially mentioned in respect of the goods described in Note 3. Note 3(a) covers quartizite, slate, monumental building stones, dolomite natural steatite, not further worked than roughly split, roughly squared or squared by sawing (emphasis supplied). The consignment has been worked further than rough squaring - it has been subjected to the process of polishing. Therefore, for the purpose of the tariff which recognises only certain specified processes under the coverage of Chapter 25, the goods go out of Chapter 25 and fall under Chapter 68 as articles of stone. For this reason, the certificates of the experts do not further the appellants case. 7. Our attention has been drawn to the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of this case. 8. In the light of the above discussion, we hold that the imports are classifiable under Heading 68.01/16 of the CTA. 9. On the question of validity of import, the learned consultant submits that the items are not consumer goods which directly satisfy human needs without further processing - the slabs are not of uniform size; the edges have to be cut smoothened before laying on the floor or on walls in order to ensure a perfect, smooth finish. The slabs are not of uniform thickness which is essential for level floors or walls. The surfaces edges of the slabs have to be polished before after laying on floors or on walls. For these reasons, the learned consultant urges us to accept his contention that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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