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2023 (7) TMI 151 - AT - Central ExciseClassification of goods - polished granite slabs - classifiable under tariff item no. 6802 23 90 or under tariff item no. 2156 1200? - HELD THAT:- The said issue has been decided by this tribunal in the case of M/S CLASSIC MARBLES VERSUS CCE VAPI [2013 (9) TMI 648 - CESTAT AHMEDABAD] wherein, the tribunal has held that the activities carried out by the appellants prior to 1-3-2006, would not amount to manufacture. From 1-3-2006, the goods in question are classifiable under Chapter 25 and benefit of Notification No. 4/2006-C.E., dated 3-2-2006 are admissible. Thus, the product in question i.e. Granite Slabs is correctly classified under 21561200 and not under 68022390 accordingly, the demand on this count is not sustainable hence, the same is set aside. Demand of Rs. 9,07,393/- - HELD THAT:- The appellant have made the submission that they had paid the duty on 30th June 2010 for the period April 2010 to June 2010 as a differential duty. However, the adjudicating authority may verify the said claim of the appellant and arrive at a correct computation of demand. Demand of Rs. 2,26,598/- in respect of clearance of marble slabs - HELD THAT:- The appellant has paid the duty of Rs. 2.24 lacs accordingly, the same may be verified by the adjudicating authority. Appeal allowed in part.
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