9911796707
TMI Blog2008 (5) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... during May, 2006 to January, 2007 together with interest. 2. Heard both the sides and perused the records. 3. The issue involved in the instant case is whether the wonder marble slabs, which have undergone the processes of netting or crack filling by resin or filling of pin-holes by resin or resin coating are classifiable under chapter 25 as claimed by the applicants or under Chapter 68 as held by the Commissioner. 4. The applicants have stated that the process of manufacturer of marble slabs is as under :- (a) Dressing of marble blocks : First of all, the marble blocks are dressed from all sides for removal of natural defects. (b) Sawing : The dressed marble blocks are taken to gangsaw machines on gangsaw trolleys and are sawn in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resin treatment are not the prime quality slabs manufactured by them and are, in fact, defective slabs, the same are also marketed as wonder marble slab . They pointed out that roughly 10-12% of production of slab is found defective, which requires the said process of repairs before their sale to the buyers. They stated that both types of marble slabs i.e., the slabs, which are marketed as such and those which undergo such process of netting etc. before clearance are commercially known as rough marble slabs only. Both types of rough marble slabs are purchased by the same type of buyers and are used as marble slabs only for similar purposes. In other words, such process of netting etc. never results in emergence of a commodity different in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassified differently i.e. under chapter 68. Repaired goods have to be classified under the same chapter heading as is applicable to the prime goods. There can be no dispute that if an item is further processed or worked in order to obtain a commodity different from the item which has been so processed or worked, the resultant product has to be classified differently. But in the present case, the resultant product remains the same in name, character and use as the additional processes are undertaken solely for the purpose of mending the defects and for giving adequate protection in the course of handling and transportation. A product cannot go out of the coverage of a particular tariff entry merely after reconditioning and repairs. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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