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2013 (11) TMI 384 - AT - Central ExciseClassification of polished Granite Slabs - Whether it would fall under Chapter 25 or under Chapter 68 – Held that:- Classification of Marble Slabs, even if polished would fall under Chapter 25 - the adjudicating authority’s endeavour to reclassify the products i.e. polished Marble Slabs and polished Granite Slabs under Chapter 68 is incorrect - all the benefits arising out of such classification needs to be extended to the assessee. Duty demand on the polished Sand Stone Tiles and on Khatu Marbles – Held that:- The evidences produced before us categorically points that the said Sand Stone Tiles are cleared for export - The export invoices, bill of lading and various other documents specifically point out that the goods were cleared for export after being inspected by the Range authorities - It is a common knowledge that if the goods cleared for export, Central Excise duty does not arise - demands raised on Sand Stone Tiles and Khatu Marble Tiles set-aside – Decided in favour of Assessee.
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