2008 (10) TMI 398

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..... imported material first of all falls under the category of “Ecaussine and other calcareous monumental or building stone, alabaster”. None of the reports specifically indicate that the imported goods can come under any of the categories mentioned under 2515.20. The reports have used the terms ‘marble and limestone’ to describe the imported goods. The report also confirms that the imported goods .....

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..... ed 18-11-2005. 2. Heard both sides. 3. The respondents imported goods described as rough marble slabs and claimed classification under 2515.11. The original authority based on test reports from Mines and Geology Department, Rajasthan Government held that same are classifiable under 2515.20. Commissioner (Appeals), however reversed the decision and accepted the classification proposed by the re .....

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..... e) shape. - Marble and travertine 2515.11 -- Crude or roughly trimmed 2515.12 -- Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square ) shape. 2515.20 - Ecaussine and other calcareous monumental or building stone, alabaster. To come under 2515.20 as claim .....

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..... e used the terms marble and limestone to describe the imported goods. The report also confirms that the imported goods can take polish. In other words, the report does not preclude classification of the imported items as marble. It is not disputed that the goods imported are rough and not polished though capable of being polished and therefore, the decision of the Commissioner (Appeals) in accep .....

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