2014 (2) TMI 359

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..... ) PER : P K Das All the applications are arising out of a common order taken up together for disposal. In 2006, the applicant No.1 and No.2 imported "Polished (Honed) Marble Slabs" and classified under Customs Tariff Heading No.68022110 under concessional rate of CVD @ Rs. 30/- per sq.m vide S.No. 2 of the table appended to the Notification No.4/2006-CE dated 01.03.06. A show cause notice dated .....

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..... n "marble slabs and tiles" classifiable under C.T.H No. 68022110. The Ld. Advocate submits that the Ministry of Finance, Department of Revenue, vide DOF No. 334/3/2012/TRU dated 16.03.12, clarified that the benefit of CVD available to polished marble slabs of C.T.H. No. 68022190 under notification No. 4/2006-CE (supra). It is also clarified that the relevant exemption entry is being amended to spe .....

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..... .H No. 68022190. He further submits that on close reading of the Notification No. 4/2006-CE dated 01.03.06, it is clarified by the Board that marble slabs and tiles exempts from duty under CTH No. 25151220 would not cover C.T.H. No. 68202110 and the concessional rate of duty is not eligible. He further submits that the applicants declared the classification of the goods under C.T.H. No. 68022190 i .....

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..... 30 per square meter is applicable to marble slabs and tiles falling under heading nos. 2515220, 25151290 or 6802 21 10 in terms of notification no. 4/2006-CE dated 1.3.2006. Representation were received by the Board that the benefit of this exemption is not being extended to polished marble slabs of heading 68022190 as the latter does not find specific mention in the exemption entry even though co .....

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..... that the applicant paid duty at the Bombay customs under protest. We find that the applicant made out a prima facie case for waiver of pre-deposit of entire dues. Accordingly, pre-deposit of entire duty along with interest and penalty is waived and its recovery stayed till the disposal of the appeals. 7. The stay petitions are allowed. (Order dictated and pronounced in the open Court)
Case l .....

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