Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1258 - AT - CustomsClassification of imported goods - Marble Slabs - Benefit of N/N. 4/2006-CE dated 01.03.2006 and N/N. 78/2006-Cus dated 08.08.2006 - Whether the goods are classifiable under Tariff Item No. 68022190 of CTA or under CTH 68022110? - Held that:- The Ministry of Finance, Department of Revenue vide DOF No.334/1/2012-Tru dated 16.03.2012 clarified that the benefit of CVD is available to Polished Marble Slabs of Chapter sub-heading No.6802 21 90 under N/N. 4/2006-CE. It is also clarified that the relevant exemption entry is being amended to specifically include Chapter sub-heading No.6802 21 90 vide N/N. 12/2012-Central Excise dated 17.03.2012. The N/N. 4/2006-CE dated 01.03.2006 extended concessional rate of CVD @ ₹ 30/- per square mtr. on marble slabs and it is classified under Chapter sub-heading No. 68022110. Appeal allowed - decided in favor of appellant.
|