2018 (2) TMI 749

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..... the Tribunal is just and proper - appeal dismissed.
K.S. Jhaveri and Virendra Kumar Mathur, JJ. Shri Kinshuk Jain, for the Appellant. JUDGMENT By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the assessee. 2. Counsel for the appellant has framed the following questions of law :- "(i) Whether the goods declared for export under EPCG Scheme as Marble Block, which were subsequently found as "Silicified Limestone" on the basis of GSI test report are to be treated as "Marble Block". (ii) Whether the Tribunal was justified in holding that the test report of Mines and Geology Department of Rajasthan Udaipur opine that the goods in questio .....

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..... recrystallized carbonate minerals, most commonly calcite or dolomite. Geologists use the term marble to refer to metamorphosed limestone; however, stonemasons use the term more broadly to encompass unmetamorphosed limestone. Marble is commonly used for sculpture and as a building material. It further says that Marble is a rock resulting from metamorphism of sedimentary carbonate rocks, most commonly limestone or dolomite rock. Metamorphism causes variable recrystallization of the original carbonate mineral gains. The resulting marble rock is typically composed of an interlocking mosaic of carbonate crystals. Primary sedimentary textures and structures of the original carbonate rock (protolith) have typically been modified or destroyed. As .....

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..... goods were nothing but metamorphosed limestone. 9. Apart from above, we find that the goods, in question, were being excavated by them under a licence mining lease executed by them with the State of Rajasthan through Mining Engineer, Mining and Geological Department, Bikaner. The dead rent paid by the appellant was at the rate applicable to mines of marble, as against the rate applicable in respect of mines of limestone. The appellants have also realized the entire export value by treating the goods as marbles by their customers. The appellants have also placed on record the assessment order of Government of Rajasthan relating to the pertaining period showing that excavated material was nothing but marble. They have also drawn our att .....

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