9911796707
TMI Blog2007 (5) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. It is well recognized that quality and price of marble vary vastly depending upon place of occurrence. The Revenue authorities have made comparison of value without taking these aspects into account. The imports were of Monaco Brown , Diano , Mermer Royal Beize etc. The prices are also varying vastly. In fact, the price of Monaco imported by the appellant under Bill of Entry No. 277105 was higher than the contemporaneous import of the same item at Euro 315. The Revenue has accepted that value and rejected all other values. Clearly, the effort is to assess imported goods at the higher end of the value spectrum. This is contrary to market reality as well as Valuation Rule. While market prices vary depending upon myriad factors, Rule 4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le blocks, customs officers found that polishing was superficial and was only on one side. These marble blocks are slit into thinner slabs before they are used. Upon slitting, the polishing will either be lost or will be visible only on one side of a particular slab. The customs authorities, therefore, held that marble blocks are merely cut to shape and will be classifiable under tariff heading 25 which is for marble merely cut into blocks or slabs of a rectangular shape. 4. The price of the consignments under the 5 bills of entry varied from Euro 350 per MT to Euro 126.50 MT. The customs authorities considered all prices, except the highest, to be lower than the value of contemporaneous imports and adopted 305 U.S. Dollar M.T. to 350 U.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntical dispute had arisen between the parties in regard to earlier imports of marble blocks and the Tribunal vide its Final Order, No. 655/04-NBA dated 29-6-04 [2004 (171) E.L.T. 334 (Tri.-Del.)] confirmed the classification and set aside the enhancement of value. It is also being stated that that order has become final between the parties as the appeal filed before the Hon ble Supreme Court was dismissed. [2005 (185) E.L.T. A226 (S.C.)] The learned counsel would, however, point out that the dismissal of the appeal was on the ground of delay. 7. The nature of goods under import in the instant bills of entry is the same as the marble blocks covered by our earlier orders. The appellant s claim for classification was also based on the polishin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Department has no expertise to go into the quality of the Marble Blocks imported and therefore they have adopted the procedure classifying the goods on the basis of country of origin and contemporaneous import. According to us, the above test may not be fully incorrect. The quality of the Marble Blocks quarried from different places even from the same country may vary. It is for the department to adopt a legally acceptable procedure for assessing the quality and value of the Marble Blocks imported. With the available modern technology it will not be difficult for the Department to get expert opinion on this aspects. It should be serious concern of the department to equip itself with suitable methodology to assess the quality and value of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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