9911796707
TMI Blog2015 (11) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in Chapter 25 of the Tariff S.E. 01.03.2006 makes it clear prior to that date any person carrying out such process will not be subjected to excise. It was held that the processes specified in the said chapter note cannot be held classificatory in nature. The Hon'ble Rajasthan High Court in the case of Anmol Granites (2006 (1) TMI 142 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR) held that the Hon'ble Apex Court's decision in the case of Aman Marbles Industries Pvt. Ltd. (2003 (9) TMI 81 - SUPREME COURT OF INDIA) implies to the fact that cutting and polishing of the granites into slabs and tiles do not amount to activity of manufacture and such decision is binding on all Tribunal's in India. - impugned order is not sustainable and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were cutting smaller marble blocks into irregular marble slabs by using 14 inch circular saw. Such irregular marble slabs were subjected to edge cutting with the help of edge cutting machine for obtaining regular marble slabs or tiles. They further contented that the elaborate process undertaken by M/s. Nitco Tiles Pvt. Ltd. (Supra) for manufacturing of slitted tiles is entirely different from the process undertaken by them which is simple edge cutting of irregular marble slabs to produce regular marble slabs or tiles. The tiles produced by M/s. Nitco Tiles Pvt. Ltd. (Supra) were slitted tiles which were generally used for decorating the walls in bathrooms and kitchens while those manufactured by the appellants are used for floor coverin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority dropped the proceedings against the appellant relying the decision of the Hon'ble Supreme Court in the case of Aman Marbles Industries Pvt. Ltd. Vs. CCE-2003 (157) ELT 393 (SC) . The only ground on which the said order was challenged was that the decision of the Tribunal in the case of M/s. Nitco Tiles Pvt. Ltd. (Supra) will be relevant and not the decision of the Hon'ble Supreme Court in the case of Aman Marbles Industries Pvt. Ltd. (Supra). We find that in the impugned order the Ld. Commissioner (A) simply recorded his findings to the effect that "I find that process of manufacturing of tiles does not make any difference for making the goods distinct and marketable. Therefore I find that the process undertaken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
