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TMI Blog2009 (5) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : P. Karthikeyan, Member (T)] - Oriental Trimex Ltd. has filed this application for waiver of pre-deposit of an amount of Rs. 9,35,556/- held to be due from towards additional duty of customs short paid on import of polished marble slabs under cover of Bill of Entry No. 498710 dated 4-4-07, applicable interest and equal amount of penalty imposed under Section 114A of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abs imported as CETH 6802 2110. They had declared the classification of like goods manufactured by them to the central excise authorities as CETH 6802 2190. 2. Moving the application for waiver of pre-deposit and stay of recovery of the dues adjudged against M/s. Oriental Trimex Ltd., the Ld. Counsel argued that the impugned goods were eligible for the benefit of exemption it had availed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 8406 would get the exemption under the notification and in the absence of any provision to the contrary, their lordships were unable to hold that such parts included under a heading other than 8406, were excluded from the benefit of the notification. Further, in a stay order stated 30-6-08, in the case of M/s. Oriental Trimex Ltd. v. CCE, Noida reported in 2008 (230) E.L.T. 372 (Tri.-Del.), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of the facts of the case and the submissions by both sides, we find that the appellants have made out a prima facie case against the demand of additional duty of customs on the strength of the judgment of the Apex Court in Aman Marble Industries Pvt. Ltd. v. Commissioner (supra), which had held that the process of production of polished marble slabs by cutting of marble blocks did not amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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