2001 (6) TMI 401

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..... er (T)]. In this appeal filed by M/s. Alankar Marbles Pvt. Ltd., the matter relates to the duty liability in respect of Marble Tiles manufactured with the aid of power from the thick Marble Tiles. The thick Marble Tiles were received without payment of duty and the power was being used for splitting the said non-duty paid Marble Tiles into thin Tiles. It was alleged that the benefit of Notif .....

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..... y view was that the process of manufacture was inherent in the Tariff entries themselves read with Chapter 44 of, under Chapter 25 of the Tariff. 5. On going through the facts on record, we do not find any infirmity in the view taken by the ld. Commissioner of Central Excise, Rajkot. We do not find any merit in this appeal and the same is rejected. Ordered accordingly. Order dictated and prono .....

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