2008 (9) TMI 692

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..... ndent. [Order per : S.S. Kang, Vice President]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 1,39,99,439/- and penalty of Rs. 40 lakhs. In this case, the applicants are classifying their product marble block/slab tiles under Heading No. 25 of Central Excise Tariff. However, Revenue wants to classify the same under Heading No. 68 of t .....

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..... red under Chapter 25 and polish tiles are classified under Chapter 68 of the Central Excise Act. 5. We find that as per Chapter Note 6 of Chapter 25 in relation to products of 2515 & 2516, the process of cutting or sawing or sizing or polishing or any other process, for converting of stone blocks into slabs or tiles, shall amount to manufacture and sub-heading No. 2515 specifically covers ma .....

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