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2017 (12) TMI 511 - AT - CustomsBenefit of N/N. 4/2006 - Classification of imported goods - Polished Marble Slabs - classified under CTH 68 02 2110 or under CTH 680221 90? - Held that: - the notification mentions only 6802 2110 and does not mention 6802 2190 - vide Circular No. DOF. No. 334/03/2012-TRU, dated 16.03.2012 the Board has clarified that "Polished Marble Slabs are classifiable under CTH 6802 2190 and the benefit of Notification No.4/2006-CE, dated 01.03.2006 is available to "Polished Marble Slabs. - The Hon'ble Apex Court in the case of M/s. Suchitra Components Ltd. [2007 (1) TMI 4 - SUPREME COURT OF INDIA] has held that beneficial Circular is to applied retrospectively. Benefit of notification allowed - appeal allowed - decided in favor of appellant.
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