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2013 (9) TMI 101 - AT - CustomsMis-declaration of goods - Nature of goods - Whether the goods imported by the assesses and declared as raw/rough marble blocks, claiming duty free clearance against DEEC licence were actually rough Marbles or the same are limestone – Held that:- There was no mis-declaration calling for any confiscation or imposition of penalty - There was no infirmity in the order of Commissioner (Appeals) - Once it was held that the goods were capable of being used as marble - the same cannot be held to be limestone - The Revenue’s stand that the part of the test report which is to the effect that the goods can be used as commercial marble was redundant because once identity of the goods was established, the principal use had no relevance for the purpose of classification, cannot be accepted - Relying upon Ramdhan Mohan Lal v. CCE Jaipur [2008 (10) TMI 445 - CESTAT, NEW DELHI] – and Stone Man Marble Indus v. CCE, Jaipur [ 2008 (11) TMI 215 - CESTAT, NEW DELHI ] - The Commissioner (Appeals) had referred to various technical meaning of the product and has come to a conclusion of correct findings that the goods were marble as declared by the assesse – Decided against revenue.
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