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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 ..... 2. The N/N. 4/2006-CE dated 01.03.2006 extended concessional rate of CVD @ ₹ 30/- per square mtr. on marble slabs and it is classified under Chapter sub-heading No. 68022110. Appeal allowed - decided in favor of appellant. - Customs Appeal No.301/2010 - FO/76251/2018 - Dated:- 11-6-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER AND SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri N.K.Chowdhury, Advocate for the Revenue (s) Shri S.N.Mitra, AC(AR) for the Respondent (s) ORDER Per Shri P. K. Choudhary : The appellant having I.E.C. No.0288014707, imported Marble Slabs from M/s. Godavari Marble Industries Pvt. Ltd., manufacturer exporter, Katmandu, Nepal. The goods were imported through Land Customs Station, Raxa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notice and the above amount of ₹ 5,81,735/- should be recovered from the Importer under the provisions of Section 28(1) of the CA, 62; (c) I confirm the demand of Central Excise Education Cess leviable under Section 91 of the Finance (No.2) Act, 2004m amounting to ₹ 11,635/-, 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 ₹ 11,635/- should be recovered from the Importer from them under the provisions of Section 28(1) of the CA 62; (d) I confirm the demand of Central Excise Secondary and Higher Education Cess leviable under Section 136 of the Finance Act, 2007, amounting to ₹ 5,077/- which is payable by the Imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em under the provisions of Section 28(1) of the CA, 62. (h) Interest at the applicable rate should be recovered from the importer under the provisions of Section 28AB/28AA of the CA, 62; (i) Penalty of ₹ 8,00,000 (Rs. Eight Lakhs only) is imposed upon M/s Usha International, 16 F, Judges Court Road, Kolkata-700 027 under the provisions of Section 112 of the CA, 62; (j) Penalty of ₹ 10,000/- (Rs. Ten Thousand only) is imposed upon Shri Ashok Kumar Sinha, Customs House Agent, Land Customs Station, Main Road, Raxaul, under the provisions of Section 112 of the CA, 62. 2. On appeal the Commissioner (Appeals) upheld the adjudication order to the extent of classification of imported goods under Chapter sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We find that the appellant imported polished marble slabs and classified under Customs Tariff Heading No. 6802 21 10 under concessional rate CVD @ ₹ 30/- per square mtr. vide Sl.No.2 of the Notification No. 4/2006-CE dated 01.03.2006. Show Cause Notice was issued to the appellants pressing demand of duty alongwith interest and penalty on the ground that the goods are to be classified under Chapter Heading No.68022190 and demanding Additional customs duty @ 16% and denied the concessional rate of duty under Notification No.4/2006-CE (supra). 7. We find that the Notification No. 4/2006-CE dated 01.03.2006 extended concessional rate of CVD @ ₹ 30/- per square mtr. on marble slabs and it is classified under Chapter sub-heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 4/2006-C.E., dated 1-3-2006. Representation were received by the Board that the benefit of this exemption is not being extended to polished marble slabs of Heading 68022190 as the latter does not find specific mention in the exemption entry even though covered by the description. It is pertinent to mention that the Board has examined similar issues in the past on more than one occasion and clarified that the benefit of exemption will be available to goods as long as they are covered by the description. It is clarified that the benefit of concessional rate of ₹ 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 exe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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