TMI Blog2013 (9) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial marble was redundant because once identity of the goods was established, the principal use had no relevance for the purpose of classification, cannot be accepted - Relying upon Ramdhan Mohan Lal v. CCE Jaipur [2008 (10) TMI 445 - CESTAT, NEW DELHI] – and Stone Man Marble Indus v. CCE, Jaipur [ 2008 (11) TMI 215 - CESTAT, NEW DELHI ] - The Commissioner (Appeals) had referred to various technical meaning of the product and has come to a conclusion of correct findings that the goods were marble as declared by the assesse – Decided against revenue. - C/324/2006 - C/A/86/2012-Cus.(PB) - Dated:- 14-3-2012 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri B.L. Soni, DR, for the Appellant. Ms. Reena Khair, Advocate, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itute limestone only which confirms that the imported goods were actually not marble blocks. In this regard the Appellants has contended that, the Adjudicating Authority has relied on GSI test report selectively. The said report simply suggest that, it was limestone, another part of the report sufficiently hard to take a good polish therefore, can be used as commercial marble , was not considered by the Adjudicating Authority. In this regard, I find that, the Adjudicating Authority has relied upon the judgment of Hon ble Supreme Court in the case of Akbar Badrudin reported in 1990 (47) E.L.T. 161 (S.C.), Wherein it has been held that, we are of the opinion that since the term Marble has not been defined in the Import (control) order as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The sample is predominantly consists of mineral calcite, pink in colour, sufficiently hard to take goods polish therefore, can be used as commercial marble. 6.2 I also find that during the cross examination Sh. Rajawat Geologist from GSI Jaipur admitted that chemical composition of marble and limestone are same but marble has a granoblastic texture, lime does not have. 6.3 In Akbar Badrudin case it has been held that - stone imported by Appellants from Italy can not be held to be marble as they have not been re-crystalized and metamorphosed in the geological and petrological sense of the term . 6.4 As per chamber s dictionary of science and technology - metamorphic rock - is Rocks derived from pre-existing rocks by mineralogic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogically (petrologically) marble is re-crystallised (metamorphosed) limestone. Ordinary limestone is a sedimentary rock but once it is metamorphosed i.e. once it has undergone re-crystallization, it is turned to marble. So marble is metamorphosed limestone which consist essentially the minerals calcite, dolomite or a combination of the two . Commercial Definition :- The usage of the term marble has a much wider application. In the commercial circle, any limestone which is sufficiently hard and coherent to take a good polish and which can be cut into desired sizes (into blocks) free of cracks can be called marble . 6.7 I also find that, Examination of the GSI report dated 28-10-1999, reveals that, Due to re-crystallization in same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of marble and limestone are same and can be used as commercial marble. In view of this, I find that, the goods under question are rightly classifiable under Marble, the Impugned Order held the same as limestone is not sustainable. 7. I also find that the Appellants had contended that, Adjudicating Authority had relied upon only selective portion of the GSI test report. In this regard, I find that Appellants point bears a strong force, as in the Impugned Order, the Adjudicating Authority had relied only on selective portion of the said test report and had ignored other findings mentioned in the said test report. 8. I also find that Marble has not been defined in Customs Tariff Act. As per IS 1130-1969-0.2 marbles are metamorphic rocks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant has rightly classified the impugned goods and paid duty correctly. Therefore, I set aside the impugned order and allow the appeal. 12. Accordingly, the Appeal is allowed. 3. As against the above detailed order taking into account the report of GSI and as also technical meaning of marble and limestone, Revenue has simplicitor reiterated their stand that GSI report holding the goods to be limestone was perfect and should have been adopted by the lower authorities. They have also pleaded that entire rock imported by the appellant cannot be sent for testing and test report on the representative sample was appropriate. However, we note that there is nothing in the grounds of appeal raised by the Revenue that the later part of the GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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