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2014 (6) TMI 713 - CESTAT KOLKATAWaiver of pre deposit - marble slabs and tiles - Benefit of exemption under Notification No. 4/2006 and 78/2006-Cus. - revenue contended that marble slabs are classifiable under 6802 21 90 which is not covered under the benefit of exemption notification. - Held that:- applicants have declared their product as polished marble slabs and classified them under 6802 21 10 and claimed the benefit of Notification No. 4/2006 and 78/2006-Cus. as amended. We find that the Notification No. 4/2006 gives benefit to marble slabs and tiles. The Notification specifically allows benefit of exemption to marble slabs. In these circumstances we find that the applicants are able to make out a prima facie case for total waiver of pre-deposit - Stay granted.
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