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TMI Blog1995 (11) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... slabs under DEEC Scheme on the basis of advance licences. Issues arising are similar and, therefore, we have heard them together and propose to dispose of the same by this common order. 2. The two appellants herein are merely transferees of advance licences obtained initially by other exporters. Goods exported were finished products made out of marble slabs. The goods imported according to the declaration are raw marble slabs. Exports of finished goods have been made by the respective exporters taking advantage of DEEC [Scheme] which enables duty-free import of raw material components of the exported product and allows transfer of advance licences. When the import declarations were received, the customs authorities inspected the goods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endorsement regarding transferability of the licence. It is by virtue of this endorsement that licence could be transferred thereby passing on entitlement to duty free import of the permitted raw materials or components. This being the procedure required to be followed the matter receives scrutiny at the hands of two different authorities at two different stages. It may be possible for either of the authorities at the respective stages to examine the matter and arrive at the conclusion that the exported goods were not manufactured out of the goods in respect of which the import licence has been sought. If the customs authorities are not satisfied on examination of the exportable goods and the declaration and other papers, they would not ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement has been earlier allowed and goods imported or sought to be imported. The entitlement is, in some cases, in respect of relevant raw marble slabs , and in other cases in respect of raw marble slabs . The stand taken by the Commissioner was that the goods imported are not raw marble slabs but processed marble slabs. The customs authorities have taken the samples from various containers of imported marble slabs. These samples were got examined by Professor S.D. Shah of Department of Earth Sciences, IIT Bombay. Professor Shah submitted a preliminary report and promised to submit a final report but did not actually submit a final report. The samples were cut to specific dimensions. The edges of the samples were trimmed and smoothened. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... samples have to undergo about 8 to 10 processes for them to be used in civil engineering construction. The final product would give a polished mirror form and the marble has to be classified as rough or raw marble in civil engineering/architectural parlance. At the instance of the department, Shri I.M. Kadri, Architect of Bombay inspected the samples and opined that the marble slabs would require further cutting, processing and polishing before they can be used in a building project. 6. The main grievance of the appellant is that though the opinion of Shri Hafeez, Contractor, an architect of Bombay was available, the Commissioner chose to consider only the report and opinion of Professor S.D. Shah of IIT, Bombay and disregarded the opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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