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TMI Blog2018 (6) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.4/2006-CE dated 01.03.2006 and Notification No.78/2006-Cus dated 08.08.2006. Show Cause Notice dated 21.08.2007 was issued for classifying goods under Tariff Item No.68022190 and demanding Additional customs duty @ 16% alongwith Central Excise Education Cess and Central Education Secondary & Higher Education Cess and also Additional Customs duty @ 4%. It is the case of the Revenue that the appellant have wrongly classified the imported goods under Tariff Item No. 68022190 and thereby availed the benefit of Exemption Notification No. 4/2006-CE dated 01.03.2006 resulting in short payment of duty amounting to Rs. 8,13,879/-. The Adjudicating Authority classified the goods i.e. Marble Slabs (Polished) under sub-heading No.6802 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem under the provisions of Section 28(1) of the CA'62; (e) I confirm the demand of Customs Education Cess leviable under Section 91 of the Finance (No.2) Act, 2004, in the case of Goods specified in the first schedule to the CTA'75, amounting to Rs. 11,969/- which is payable by the Importer on the import of Marble Slabs (Polished), as mentioned in Annexure-A to the Notice, and the above amount of Rs. 11,969/- should be recovered from them under the provisions of Section 28(1) of the Ca'62; (f) I confirm the demand of Customs Secondary and Higher Education Cess leviable under Section 136 of the Finance Act, 2007, in the case of Goods specified in the first schedule to the CTA'75, amounting to Rs. 5,229/-, which is payable by the Importer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the penalties imposed on the appellants under Section 112 of the Customs Act, 1962. 3. Ld. Advocate appearing on behalf of the appellants reiterates the grounds of appeal and submits that initially the goods were imported, classifying the goods under Chapter sub-heading 6802 21 10 and the same was accepted by the department and assessment was made and goods were allowed to be cleared. The bills of entry pertains to the period of 25.02.2007 to 18.07.2007 and the show cause notice was issued on 21.08.2007. He also drew the attention of the bench to Notification No. 4/2006-CE dated 01.03.2006 in Sl.No.2 which granted payment of concessional rate of duty @ Rs. 30/- per square mtr for Marble Slabs and Tiles falling under Chapter sub-heading 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 under Notification No.4/2006-CE (supra). It is also clarified that the relevant exemption entry is being amended to specifically include Chapter sub-heading No.6802 21 90 vide Notification No.12/2012-Central Excise dated 17.03.2012. We also find that he issue is no more resintegra and is covered by the decision of the Akash Stone Industries Ltd. vs. Commr. Of Cus. (Port-Import), Chennai [2014(302) ELT 475(Tri.-Chennai)]. Paragraph 5 of the Tribunal's decision is reproduced: "5. After considering the submissions by both sides, we find that Ministry's letter D.O.F. No. 334/3/2012-TRU, dated 16-3-2012, is relevant for the purpose of understanding the issues, as reproduced below :- "13. Classification of Natural marble Slabs subjected to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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