TMI Blog2017 (12) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that beneficial Circular is to applied retrospectively. Benefit of notification allowed - appeal allowed - decided in favor of appellant. - C/00400/2008 & C/00167/2009 - Final Order No. 41719-41720/2017 - Dated:- 14-8-2017 - Smt. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant : Ms. M. Swarupa, Adv. For the Respondent : Shri A. Cletus, ADC (AR) ORDER The appellants are manufacturer/exporter engaged, inter alia , in the import of marble blocks/slabs etc. On specific intelligence gathered by DRI - that appellants had imported a consignment of Polished Marble slabs vide bill of entry, dated 04.07.2007 classifying it under CTH 68 02 2110 availing concess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 does not mention the Tariff item 6802 2190 and, that the goods being classifiable under this entry, the appellants have wrongly availed the benefit of exemption. That vide Circular No. DOF. No. 334/03/2012-TRU, dated 16.03.2012 the Board has clarified that Polished Marble Slabs are classifiable under CTH 6802 2190 and the benefit of Notification No.4/2006-CE, dated 01.03.2006 is available to Polished Marble Slabs. She relied upon the judgment of Hon'ble Apex Court in the case of M/s. Suchitra Components Ltd. Vs Commissioner of Central Excise, Guntur reported in 2008 (11) S.T.R. 430 (S.C.) to canvass the proposition that a beneficial Circular has to be applied retrospectively, while oppressive Circular has to be applied prospec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.5% Sl.No.2 in Notification No.4/2006-CE, dated 01.03.2006 is as under:- S.No. Chapter or heading or subheading or Tariff item of the First Schedule Description of excisable goods Rate (in Rs.) Condition 2 2515 1220, 2515 1290 6802 2110 Marble slabs and tiles Rs.30/per sq. mtrs. -- 6. From the above, it is seen that the notification mentions only 6802 2110 and does not mention 6802 2190. The Board's Circular relied by learned counsel for appellants specifically clarified that Polished Marble Slabs are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to specifically include CETH 6802 21 90. [Notification No. 122012-CE dated 1 7th March, 2012 refers].' 7. The Hon'ble Apex Court in the case of M/s. Suchitra Components Ltd. (supra) has held that beneficial Circular is to applied retrospectively. The relevant portion reads as under:- We have heard Mr. A.R. Madhav Rao, learned counsel for the appellant and Mr. K. Radhakrishna, learned Senior Counsel for the respondent. We have perused the orders passed by the lower Authorities and also of the Tribunal. The point raised by the learned counsel for the appellant is covered by the recent judgment of this Court in Civil Appeal No. 4488 of 2005, Commissioner of Central Excise, Bangalore v. M/S. Mysore Electricals Industries L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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