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M/s R.S.G. Stones Versus CCE, Jaipur

2016 (5) TMI 987 - CESTAT NEW DELHI

Classification - Goods exported under EPCG Licence Scheme - Whether to be declared as Marble Blocks as per appellants or Silcified Limestone as per revenue - Held 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 .....

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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 licences. After the import of the machinery, they filed shipping bills for export of Marble Blocks to fulfill their export obligation. During the exa .....

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rector, Geological Survey of India, Jaipur vide his letter dated 10/06/2009 reported that the goods exported by the appellant was Silcified Limestone. Accordingly, the appellant was informed that the provisional assessment is required to be finalized on the basis of test report of the samples received from GSI, Nagpur. It was further observed that in as much as the goods exported by the appellant were Silcified Limestone and as such not covered by the export product of the shipping bills, the .....

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rmed 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 royalt .....

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- 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 procedure, is bad and cannot be made applicable. 4. It is seen that Commissioner (Appeals) observed that there are two test reports of the samples, one by the Additio .....

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eological Survey of India, Jaipur, which is based on chemical analysis, is required to be adopted. 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 app .....

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arble 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 m .....

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sediment - tary rock but once it is metamorphosed i.e. once it has undergone recrystallisation, it is turned to marble. So marble is metamorphosed limestone which consist essentially the minerals calcite, dolomite or a combination of the two . As such, it becomes clear that it is the metamorphosed limestone which 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 .....

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we find that the goods, in question, were being excavated by them under 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 .....

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