Central Excise - Dutiability of Irregular Shaped Marble Slabs - Notification No. 56/93-C.E., dated 31-3-1992 - Clarification regarding - Central Excise - 3/92, CX.3

Central Excise - Dutiability of Irregular Shaped Marble Slabs - Notification No. 56/93-C.E., dated 31-3-1992 - Clarification regarding Circular No. 3/92, CX.3 Dated 22-6-1992 [From F. No. 118/5/92-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Dutiability of Irregular Shaped Marble Slabs - Notification No. 56/93-C.E., dated 31-3-1992 - Clarification regarding. A doubt has been expressed regarding the measurement of irregularly shaped marble slabs for ascertaining the Central Excise duty liability during the period from 1-3-1992 to 30-3-1992. In this connection, attention is invited to Notification No. 16/90-C.E., dated 20-3-1990 under which the formula for measurement of irregular shape marble slabs was prescribed which is as under : "(a) If such marble slabs are manufactured with the aid of conventional gang saws or converted conventional gang saws; and Industries of the concerned State or the Union Territory, as the case may be, that the marble slabs are manufactured with the aid of conventional gang saws, or converted conventional gang saws, is produced by the manufacturer : provided that where a manufacturer clears irregularly shaped marble slabs, he shall have the option to discharge the duty on the slabs by treating one cubic metre of marble blocks as equivalent to thirty square metres of marble slabs, the volume of the blocks being determined with reference to the maximum length, width and height of the block". 2. Subsequently, Notification No. 7/92-C.E., dated 1-3-1992 was issued in supersession of Notification No. 16/90-C.E., dated 20-3-1990 ibid by which the said formula got deleted. Further, with the issue of Notification No. 56/92-C.E., dated 31-3-1992 which amends Notification No. 7/92-C.E., dated 1-3-1992, the formula for measurement of irregular shaped marble slabs earlier provided in Notification No. 16/90-C.E., dated 20-3-1990 has been restored. 3. The matter has been examined by the Board. The Board feels that the practice prevailing prior to 1-3-1992 would also hold good during the period from 1-3-1992 to 30-3-1992 for the measurement of irregular shaped marble slabs in order to calculate the Central Excise duty liability.