Home Case Index All Cases Customs Customs + AT Customs - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 540 - AT - CustomsDeemed manufacture - import of marble slabs and its processing with resin filling, grinding and cutting and polishing - Benefit of N/N. 04/2006-CE dated 01.03.2006 - Department has denied the benefit of the said Notification and brought the imported marble slabs under Chapter sub-heading No.68022190 - Held that:- The identical issue has come up before the Tribunal in the case of Classic Marbles Vs. Commr. of Central Excise, Vapi [2013 (9) TMI 648 - CESTAT AHMEDABAD], where it was held that this activity would not amount to manufacture during the relevant period on the imported marble slabs - appeal allowed - decided in favor of appellant.
|