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TMI Blog2014 (2) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty is waived and its recovery stayed till the disposal of the appeals - Stay granted. - C/40620-40622/2013 - Misc. Order Nos. 41873-41875/2013 - Dated:- 4-7-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri S P Mathew, Adv. For the Respondent : Shri K S V V Prasad, JC (AR) 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 25.04.11 was issued to the applicants proposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Notification they have paid duty to the Bombay Customs under protest. The finding of the Commissioner alleged suppression of the facts based on the payment of duty under protest at Bombay Customs is without examination of the record. 4. On the other hand, the LD AR submits that the Notification allowed exemption on marble slabs which is covered under Customs Tariff Heading No. 2515 1220, which is not applicable to the polished slabs under C.T.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. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g as they are covered by the description. It is clarified that the benefit of concessional rate of Rs.30 per square metre is available to polished marble slabs of heading 68022190 under the said notification. For the removal of doubts, however, the relevant exemption entry is being amended to specifically include CETH 6802 21 90. (Notification No.12/2012-CE dated 17th March, 2012 refers)." clearly clarified that the polished marble slabs and tiles are classifiable under C.T.H. No. 68022190 would eligible for the benefit of exemption under the said notification. 6. It is also seen 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 du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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