9911796707
TMI Blog2011 (3) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... hri S.S. Kang, M. Veeraiyan, JJ. Shri S.K. Mehta, Advocate, for the Appellant. Shri A.K. Sharma, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. Appellant filed these Appeals against the impugned order passed by Commissioner of Customs whereby goods valued at Rs. 1,32,11,273.11 (Rupees One Crore Thirty Two Lakhs Eleven Thousand Two Hundred Seventy Three and Eleven Paisa only) was ordered for confiscation and allowed the same on payment of redemption fine of Rs. 50,00,000/- (Rupees Fifty Lakh only) and penalties were imposed. The demand was confirmed after denying the benefit of Notification No. 26/2000 read with Notification No. 19/2000-Cus. (N.T.) and after re-classifying the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the territory of exporting country. The Applicant has sufficient machinery/equipment at their unit in Sri Lanka to convert the rough marble slabs into polished marble slabs and after import the polished marble slabs were sold in the market. There is no factory or equipment in India where the imported slabs further worked upon. The buyers of the marble slabs at the time of fixing may have taken some finishing touches to remove the dust etc. The contention is also that the Revenue is not relying upon any expert opinion or trade opinion whether the slabs in question were polished or not. It is only visual examination by the visiting officer to say that the slabs were not completely polished hence denial of benefit of Notification is not sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessed as a result of which the total value of the materials, parts or produce originating from countries other than the Contracting Parties or of undetermined origin used does not exceed sixty five per cent of the f.o.b. value of the products produced or obtained and the final process of manufacture is performed within the territory of the exporting Contracting Party shall be eligible for preferential treatment, subject to the provisions of clauses (b), (c), (d) and (e) of this rule and rule 8. 7. Revenue is denying the benefit of Notification on the ground that as the marble slabs were not completely polished at the country of import therefore benefit is not available to the Appellant. We have gone through the evidence on record which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February, 2004. In the impugned order adjudicating authority also taken into consideration the thickness of the slabs. The view of the adjudicating authority is the thickness of the rough marble slabs which were imported from Oman to Sri Lanka is the same as 20 mm and when the polished slabs were imported into India the thickness remains the same which is not possible. The contention of Appellant is that the rough marble slabs are uneven hence resins are applied and thereafter the same are polished and in some cases net is also fixed on the back side on the slab to prevent any damage. 8. As there is no technical or trade opinion obtained by the Revenue regarding the conditions of the slabs found at the premises of the Appellant and visua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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