TMI Blog2016 (5) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not marble, therefore the goods have to be held as marble. - Decided in favour of appellant with consequential relief - Customs Appeal No. 496 of 2011 - Final Order No. 51776/2016 - Dated:- 13-5-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Rajendra Salcha, Advocate For the Respondent : Shri Ranjan Khanna, Authorized Representative (DR) ORDER PER. ARCHANA WADHWA :- As per facts on record, the appellants were given two import licences by Joint Director of Foreign Trade under the EPCG Scheme for import of the machinery. They were under a legal obligation to export Marble Blocks valued of ₹ 2.88 crores approximately against the said li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Supreme Court in the case of Akbar Badruddin Jiwani vs. Collector of Customs reported as 1990 (47) E.L.T. 161 (S.C.) has observed that marble is formed by metamorphism of limestone and the product should be subjected to microscopic examination to confirm as to whether the same is marble or not. They also contended that the stones under export have been excavated from Marble mines after getting a marble mining lease from the Department of Mines and Geology, Government of Rajasthan. Before mining lease of Marble Mines, the Government has thoroughly surveyed the area for which a marble mining lease is granted. The appellants are paying royalty for dead rent for marble alone which is almost double the rate of royalty charge for Limestone. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opted. Accordingly, he rejected the assessee s appeal. 5. Hence the present appeal. 6. After hearing both the sides, duly represented by Shri Rajendra Salcha, Advocate the learned Counsel for the appellant and Shri Ranjan Khanna, learned AR for the Revenue, we find that the dispute in the present appeal relates to the nature of the goods exported by the appellant under EPCG Licence Scheme. Whereas the appellants have declared the goods as Marble Blocks, the Revenue has considered the same as Silcified Limestone. 7. As per Wikipedia, Marble is a non-foliated metamorphic rock composed of recrystallized carbonate minerals, most commonly calcite or dolomite. Geologists use the term marble to refer to metamorphosed limestone; however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns into marble. As such, the report of the Geological Survey of India, Jaipur laying down that the goods, in question, were Silcified Limestone, actually does not go strictly against the appellant. 8. Apart from that we also note that there is another report of the Additional Director, Mines and Geology, Udaipur, which had opined the goods, in question, were actually marble. The lower Authorities have not given any weightage to the said report on the ground that the same is not based upon the chemical analysis. As already observed even chemical analysis of the other report only leads us to believe that the goods were nothing but metamorphosed limestone. 9. Apart from above, we find that the goods, in question, were being excavated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable. In the present case, we note that the Geological Survey of India report reflects upon the goods to be limestone, which is nothing but marble. The said report is not available on record in as much as the same was not handed over to the assessee. We are not aware as to what were the questions put to Geological Survey of India at the time of sending all the samples. There being admittedly another report on record holding the goods to be marble and GSIs report not clearly saying that the goods were not marble, we are of the view that the goods have to be held as marble. 11. In view of the foregoing discussion, we find no merits the Revenue s stand. Accordingly the impugned order is set aside and the appeal is allowed with the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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