TMI Blog2009 (1) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... Department under the category of Ecaussine and other calcareous monumental or building stone, alabaster under Tariff SH 2515.20, not forthcoming in the report of the GSI - Order of the Commissioner is set aside – goods classifiable as Marble - C/933/2005 - C/13/2009(PB), - Dated:- 5-1-2009 - S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri L.P. Asthana, Advocate, for the Appellant. Shri Vijay Kumar, Departmental Representative, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- This appeal is against the order of the Commissioner No. 6/2005 dated 4-8-2005 which was passed in pursuance of the Tribunal's remand order dated 27-6-2002. In the said order, the Commissioner has held that the goods imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icroscopic Character: In this section rock essentially consists of finegrained micritic ground mass. It contains rounded and oval shaped fossils shells. The mass of these shells made up of medium grained calcite crystals. The individual calcite crystal occurs sporadically. The rock is traversed by very thin veins of medium grained calcite. Rock Name: fossiliterous Limestone." (d) In pursuance of the said report the Commissioner has disagreed with the claim of the appellant that the goods are marble and treated them as limestone and held that duty is leviable and that import is not covered by the licence. 3. Learned Advocate for the appellant submits that the issue has been decided in favour of the importer and relies on the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r heading 2515 reads as under: Heading No. Sub-heading No. Description of Articles 25.15 Marble, travertine, ecaussine and other Calcareous monumental or building Stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or Not roughly trimmed or merely cut, by Sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. Marble and travertine Crude or roughly trimmed 2515.11 -- 2515.12 -- Merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape. 2515.20 - Ecaussine and other calcareous monumental or building stone, alabaster. To come under 2515.20 as claimed by the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d conflicting views based on differing criteria. In 3 cases, after recording that the imported goods can be considered as limestone, the same was opined to be commercially usable as marble. The decision of the Hon'ble Supreme Court in the case of Akbar Badruddin Jiwani (supra) lays down the guidelines/yardstick based on which limestone can be held as having reached the stage of marble. We have already held that limestone after metamorphosis can be considered as marble if, they satisfy certain physical properties like capability or polish. The report of GSI merely confirms that the imported goods are calcium stone without elaborating as to whether they have undergone the changes to treat them as marble or not. The purpose of remand by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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