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TMI Blog2016 (5) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the said licences. After the import of the machinery, they filed shipping bills for export of Marble Blocks to fulfill their export obligation. During the examination of the goods, the Custom officers ICD, Concor, Kankpura where the goods were brought for export entertained a view that the Marble Blocks declared by the appellant are actually not Marble Blocks. Accordingly, the same were allowed to be exported provisionally as free exports. 2. Subsequently, samples were drawn from the said export cargo and were sent to Geological Survey of India, Jaipur to carry different petrology test and to report as to whether samples were of Marble or not. The Director, Geological Survey of India, Jaipur vide his letter dated 10/06/2009 reported t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Limestone. As such, they contended that in as much as there is no difference in the chemical composition of marble and Limestone, the said fact that the stone was excavated from the Marble Mines under a lease agreement with the Government of Rajasthan has to be given preference. They also relied upon the Tribunal decision in the case of Ramdhan Mohan Lal vs. CCE, Jaipur reported in 2009 (238) E.L.T. 677 (Tri. - Del.). The appellants also drew the attention to the procedure for testing and retesting of samples drawn by the Department and by pointing out to various discrepancies, pleaded that the said report, which has been procured at the appellants back, by drawing the samples without associating in the appellant with the sample drawing p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, stonemasons use the term more broadly to encompass unmetamorphosed limestone. Marble is commonly used for sculpture and as a building material. It further says that Marble is a rock resulting from metamorphism of sedimentary carbonate rocks, most commonly limestone or dolomite rock. Metamorphism causes variable recrystallization of the original carbonate mineral gains. The resulting marble rock is typically composed of an interlocking mosaic of carbonate crystals. Primary sedimentary textures and structures of the original carbonate rock (protolith) have typically been modified or destroyed. As is seen the marble is nothing but a stone which emerges by the metamorphisis of limestone. There is no definition of Marble appearing in the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er a licence mining lease executed by them with the State of Rajasthan through Mining Engineer, Mining and Geological Department, Bikaner. The dead rent paid by the appellant was at the rate applicable to mines of marble, as against the rate applicable in respect of mines of limestone. The appellants have also realized the entire export value by treating the goods as marbles by their customers. The appellants have also placed on record the assessment order of Government of Rajasthan relating to the pertaining period showing that excavated material was nothing but marble. They have also drawn our attention to the Pollution Control consent given by Rajasthan State Pollution Control Board, Jaipur, a statutory body, for mining of marble in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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