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TMI Blog2008 (11) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... imported products under Heading No. 2515.20 has been upheld. 1.2 Appeals Nos. C/234 to 237 of 2006 are by the Department against the common order-in Appeal No. Order-in-Appeal No. 02-05(MPM)CUS/JPR-1/2006, dated 23-1-2006 by which the decision of the lower authority in classifying the imported product under Chapter Heading No. 2515.20 was reversed and the contention of the importers to classify them under Heading No. 2515.11 was upheld. 1.3 All the appeals are before the Tribunal for the second time having been remanded by Final Order Nos. 101-108/2002, dated 14-5-2002 [2002 (143) E.L.T. 539 (Tri.)] in Appeal Nos. C/499-506 of 2002-C. 1.4 All these appeals involve a common issue and, therefore, are being dealt with by a common order. 2. Heard both sides. 3.1 The relevant facts, in brief, are as follows:- The importers (in two cases the appellants and in other cases the respondents) imported certain items and they cleared the same as commercial marble and sought classification under Heading No. 2515.11. The Department sent samples to CRCL as well as to GSI. The reports of CRCL was in favour of the importers. However, the report of the GSI was not specific in ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific reports from GSI regarding the nature of the products imported. We find that three reports have been obtained. The relevant portion of the three reports are reproduced below:- PETROGRAPHIC REPORT OF ROCK SAMPLES DATED 13-9-2002 "In response to your letters referred above, regarding the petrographic report of the samples sent by you in 1999, the following points are to be stated: 1. The petrographic reports of the samples clearly state that these samples are of limestone of sedimentary origin. The minor/incipient recrystallisation noticed in the groundmass of few samples can be attributed to the diagenetic changes during compaction, and does not indicate a metamorphic origin. 2. Determination of specific gravity is a separate test carried out on request and is not done as a part of petrographic study. Moreover the specific gravity of the rock does not form a conclusive factor in identification/classification of the rock. 3. Since the possible commercial use of the rocks was also desired (as mentioned in the purpose of test) in the test memos sent by you, it was stated in most of the cases that by virtue of sufficient hardness the rock can take good polish and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d crystals of calcite vs. fine grained groundmass is 25:75. Rock Name: Pure Marble, mylonitised. Sample No.5 - (B.E. No. 000248 dt. 26-7-99 M/s. Swati Marble and Granites, Colour Beige) Identification: The rock is fine grained and off white in colour in hand specimen. Under microscope it consists of 60% calcite crystals in fine grained carbonate groundmass. The rock is mylonitised marble. Rock name: Pure Marble, mylonitised. Sample No. 6 - (B.E. No. 000312 dt. 30-8-99 M/s Hard Rock International, Colour Beige) Identification: The rock is off white and fine grained in hand specimen. Under microscope it is almost entirely fine grained groundmass with only a few coarse crystals, of calcite. The fine ground mass is due to the mylonitisation of the coarse calcite crystals. Parallel line may be due to the mylonitic cleavage. Traces of some rounded organic structures are observed. Rock name: Pure Marble, mylonitised. Sample No. 7 - (B.E. No. 000226 dt. 8-7-99 M/s. Swati Marble and Granites, Colour Beige) Identification: In hand specimen the rock is off white and very fine grained. Under microscope it is mylonitisation of the coarse marble. Mylonitic cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by metamorphism of the lime stone and the product should be subjected to microscopic examination to confirm whether the same is marble or not. The report of CRCL confirms that the imported goods satisfy the physical characteristics of marble. The appellant's claim for retesting has not been allowed. It is not a case whether the department sent the sample only to Geological Survey of India. Having sent the sample to CRCL and having received the report which is in conflict with the report of Geological Survey of India, the refusal to permit retesting and refusal of cross-examination are not justified. Further, the import has taken place in September, 1999. The clarification of the Board has been issued in 2002." Amit Marbles Pvt. Ltd. "5. We have carefully considered the submissions. The Chapter heading 2515 reads as under: Heading No. Sub heading No. Description of Articles 2515 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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