TMI Blog2008 (10) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... retesting and refusal of cross-examination are not justified - appeal allowed. - C/740-741/2005 - C/392-393/2008-(PB) - Dated:- 3-10-2008 - S/Shri M. Veeraiyan, P.K. Das, JJ. REPRESENTED BY :Shri Vineet, Company Representative, for the Appellant. Shri A.K. Madan, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. These appeals are against the comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed in 1993). GSI : It is a variety of Lime Stone (ef IBM specification). It does not show any evidence of metamorphic recrystallization and thus is not a marble. 4. From the above, it is seen that the report of CRCL is in favour of the appellant and the report of Director, Geological Survey of India is in favour of the claim by the Department. The original authority, relying on the test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a should prevail. Learned DR also relied on the decision of the Hon ble Supreme Court in the case of Akbar Badruddin Jiwani v. Collector of Customs [1990 (47) E.L.T. 161 (S.C.)]. 6. We have carefully considered the submissions by learned DR and also the written submissions filed on behalf of the appellant. The chemical composition of the lime stone and marble are the same and are not different. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the import has taken place in September, 1999. The clarification of the Board has been issued in 2002. 7. In the given facts and circumstances of the case, we hold that the appellant has made out a case for interference. Accordingly, we set aside the orders of the Commissioner (Appeals) and allow the appeals with consequential relief. (Dictated in the open Court) - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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