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TMI Blog2018 (11) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities found that the goods which were imported tallied with the description given in the bill of entry. However, it was found that the goods in question are polished marble slabs classifiable under Custom Tariff Heading 6802. Polished marble slabs can be freely imported as per the EXIM policy if the value is not less than US $ 50 per Sq.M. The appellant declared a value of US$ 26 per sq. m. Order-in-Original No. 46/2010-Cus dated 02.06.2010 was passed by the Additional Commissioner of Customs after taking into account the written submissions and submissions during personal hearing of the importer holding that polished marble slabs falling under CTH 68022190 can be imported under DGFT Notification No. 18/2008 dated 30.06.2008 provided th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e per square metre. DGFT also issued another Notification No. 57/2008 dated 12.11.2008 stating that in case of import of the product from Nepal, the exemption under 18/2008 is applicable without the price restriction. The Learned Counsel submits that in terms of this notification their products would not have been freely importable. However, DGFT had issued another Public Notice No. 25 (RE-98)/97-2002 dated 01.08.1998 which allowed free import of a large number of products including the marble slabs if the imports are from the SAARC countries. Since, the appellants imported the marble slabs from Sri Lanka, a SAARC country, the same is freely importable in terms of the public notice No. 25(RE-98)/97-2002. He further submits that they sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the First Appellate Authority are passed on the presumption since there is a commodity specific notification with a restriction on value for import, the goods are not freely importable. In the impugned order the First Appellate Authority held that "in effect, w.e.f 12.11.2008 import of marbles is free provided CIF value is US dollars 50 and above per square metre, in respect of all imports from all countries except Nepal. In these circumstances, the contention of the appellants that the import of marbles from SAARC countries conditions to be free in terms of DGFT public notice No. 25 (RE-98)/97-2002 dated 01.08.1998 is without merits". We find that the Commissioner (Appeals) has thus dismissed the public notice issued by the DGFT w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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