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2011 (3) TMI 1277 - AT - CustomsNotification No. 26/2000 read with Notification No. 19/2000-Cus. (N.T.) benefit denied - Confiscation - Penalty - Classification - Held that:- It is only visual examination by the visiting officer to say that the slabs were not completely polished and no technical or trade opinion obtained by the Revenue regarding the conditions of the slabs hence denial of benefit of Notification is not sustainable - goods in question are polished marble slabs and Appellants are entitled for the benefit of Notification - In favour of assessee.
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