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TMI Blog2018 (7) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ot amount to manufacture during the relevant period on the imported marble slabs - appeal allowed - decided in favor of appellant. - Cus.Appeal Nos.606-610/09 - F/O/75596-75600/2018 - Dated:- 19-3-2018 - DR. SATISH CHANDRA, PRESIDENT AND SHRI C. J. MATHEW, TECHNICAL MEMBER Shri Ravi Raghava,, Adv. Shri D. Sen, Adv. Shri Sourabh Sarangi, C.A. for the Appellant (s) Shri S. N. Mitra, Asstt. Commr. (A.R.) for the Revenue(s) ORDER Per Dr. Satish Chandra. The present appeals have been filed against the impugned Orders-in-Appeal Nos. 63-67/Pat/Cus/Appeal/2009 dated 30.09.2009 passed by the Commissioner of Central Excise (Appeals), Patna. 2. The issue in all the appeals is identical. So, all the appeals are being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preceded by - - . It would mean that sub-heading and three entries are in the nature of residual entries and can be considered only if the subject goods are not classifiable under preceding entries. In the case in hand, we find that the goods are polished marble slabs and are covered under sub-heading No. 6802.21 and hence merit classification under sub-heading No. 6802 21 90. We find that the position seems to have been clarified by the Board vide Budgetary Circular dated 16-3-2012, wherein C.B.E. C. has specifically stated that the appropriate heading of polished marble slab shall be 6802 21 90 only and the benefit of exemption Notification No. 4/2006-C.E. would be admissible. The clarification issued by the Board would indicate that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious other judicial pronouncements as there was no enabling chapter note in Chapter 68, declaring that such process of cutting/sawing of agglomerated marble blocks into slabs would be considered as deemed manufacture. The appellant received such agglomerated marble slabs, and undertook the activity of resin filling and polishing as may be required before dispatch of such agglomerated marble slabs into the market. As already held by us hereinabove that the process of resin filling, polishing etc. will not amount to manufacture in view of the facts discussed above, fortified by the judgment of co-ordinate Bench in the case of Oriental Trimex Ltd. (supra), we find that the activity of resin filling, polishing by the appellant on agglomerated m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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