2014 (6) TMI 713

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..... that:- applicants have declared their product as polished marble slabs and classified them under 6802 21 10 and claimed the benefit of Notification No. 4/2006 and 78/2006-Cus. as amended. We find that the Notification No. 4/2006 gives benefit to marble slabs and tiles. The Notification specifically allows benefit of exemption to marble slabs. In these circumstances we find that the applicants are .....

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..... tion of the applicant is that the bills of entries were assessed and they accordingly paid the duty assessed by the department. The contention is that later on the department raised a demand against them for classifying their product under 6802 21 90 denying them benefit of both the Notifications. The contention of the applicant is that the Notification provides exemption to marble slabs and tiles .....

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