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2016 (5) TMI 987 - CESTAT NEW DELHIClassification - Goods exported under EPCG Licence Scheme - Whether to be declared as Marble Blocks as per appellants or Silcified Limestone as per revenue - Held that:- the Geological Survey of India report reflects upon the goods to be limestone, which is nothing but marble. The said report is not available on record in as much as the same was not handed over to the assessee. We are not aware as to what were the questions put to Geological Survey of India at the time of sending all the samples. There being admittedly another report on record holding the goods to be marble and GSI's report not clearly saying that the goods were not marble, therefore the goods have to be held as marble. - Decided in favour of appellant with consequential relief
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