9911796707
TMI Blog2021 (7) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... is observed that there is no workmanship involved at any stage of the entire process of the making of the final product. The activity under taken by the applicant is just cutting/ sawing the slate stone into different sizes. Apart from cutting of the stone into standard pre determined sizes the applicant does not take up any other special activity. Taking note of the factual position, it has been considered that the product under goes only 'processing' and retains its original character. At any point of time in the entire process it had neither under gone any 'manufacturing' activity involving workmanship nor had been transformed into a different commodity. Thus, the said product can be classified under SI.No. 122 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l by cutting/sawing into different sizes starting from 30CM X 30CM to 60CM X 90CM based on requirements of the customers and finally the product is used mainly for flooring in foreign countries. The applicant approached this authority regarding the classification of the product. Whether the product in question is classified under the HSN code 25140000 Slate, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape or under the HSN code 6803000 Worked Slate and articles of slate or of agglomerated slate (excluding slate granules, chippings and powder, mosaic cubes and the like, slate pencils and ready to use slates or boards with writing or drawing surfaces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved in the present Ruling. The issue at hand is to decide the classification of the product whether it can be classified under the HSN code 25140000 i.e., Slate, Whether or Not Roughly Trimmed or Merely Cut, By Sawing or Otherwise, Into Blocks or Slabs of A Rectangular (Including Square) Shape or under the HSN code 6803000 i.e., Worked Slate and articles of slate or of agglomerated slate (excluding slate granules, chippings and powder, mosaic cubes and the like, slate pencils and ready to use slates or boards with writing or drawing surfaces . Basing on the applicant's description of the product and processes that it under goes, it is evident that the goods under dispute are slate stone that is trimmed and cut into sizes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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