Central Excise - Granite blocks and slabs - Levy of duty - Clarification regarding

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..... Subject : Central Excise - Granite blocks and slabs - Levy of duty - Clarification regarding. A doubt has been raised as to whether rough granite blocks and slabs obtained in a quarry and polished granite blocks and slabs manufactured in a quarry and also in a place other than quarry from the excavated rough granite blocks and slabs are entitled to the benefit of exemption in terms of Notif .....

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..... polished granite blocks and slabs, even if they are manufactured within the mine area from rough granite blocks and slabs would not be entitled to the benefit of exemption in terms of Notification No. 179/85, because such polished articles fall under Heading No. 68.07 which heading is not specified in the aforesaid Notification. Therefore, such polished granite blocks and slabs would be chargeabl .....

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