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2015 (11) TMI 144 - AT - Central ExciseDuty demand - Activity of production of Marble Slabs / tiles from rough irregular marble slabs - whether the processes undertaken by the appellant amount to manufacture or not - Held that:- Tribunal had occasion to examine a similar issue in the case of Oriental Trimex Ltd. (2009 (8) TMI 454 - CESTAT, NEW DELHI). The Tribunal held that production of cut to size marble slabs and polished marble tiles from marble blocks and marble slabs do not amount to manufacture. We observe that note 6 inserted in Chapter 25 of the Tariff S.E. 01.03.2006 makes it clear prior to that date any person carrying out such process will not be subjected to excise. It was held that the processes specified in the said chapter note cannot be held classificatory in nature. The Hon'ble Rajasthan High Court in the case of Anmol Granites (2006 (1) TMI 142 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR) held that the Hon'ble Apex Court's decision in the case of Aman Marbles Industries Pvt. Ltd. (2003 (9) TMI 81 - SUPREME COURT OF INDIA) implies to the fact that cutting and polishing of the granites into slabs and tiles do not amount to activity of manufacture and such decision is binding on all Tribunal's in India. - impugned order is not sustainable and accordingly set aside the same - Decided in favour of assessee.
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