Commissioner of Customs, Jaipur Versus Amit Marbles Pvt. Ltd.>2008(10)LCX0085

2008(10)LCX0085

IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI [COURT NO. I]

Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T)

Commissioner of Customs, Jaipur

Versus

Amit Marbles Pvt. Ltd.

Final Order No. C/365/2008-(PB), dated 1-10-2008 in Appeal No. C/76/2006

Advocated By -

Shri L.B. Yavad, DR, for the Appellant.
Shri A. Kathari, C.A., for the Respondent.

[Order per : M. Veeraiyan, Member (T)]. -

This is an appeal by the Department against the order of the Commissioner (Appeals) No. 35 (MPM) Cus/JPR-I/2005, dated 18-11-2005.

2. Heard both sides.

3. The respondents imported goods described as rough marble slabs and claimed classification under 2515.11. The original authority based on test reports from Mines and Geology Department, Rajasthan Government held that same are classifiable under 2515.20. Commissioner (Appeals), however reversed the decision and accepted the classification proposed by the respondents.

4. Learned DR took us through the three reports of the Mines and Geology Department dated 23-8-98,1-12-98 and 20-9-05 and sought classification of the items under 2515.20 and setting aside the order of the Commissioner (Appeals). Learned Advocate for the respondent reiterated the findings of the Commissioner (Appeals).

5. We have carefully considered the submissions. The Chapter Heading 2515 reads as under :

Hdg. No.	Sub-hdg. 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
	2515.11	-- Crude or roughly trimmed
	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 Department it should be established that the imported material first of all falls under the category of "Ecaussine and other calcareous monumental or building stone, alabaster". In the test reports of the Mines and Geology Department, the nature and qualities of the imported items have been variedly described as follows :

"Thus, on the basis of colour, texture the rock commercially can be used as marble".

"The rock takes good polish and commercially it can be used as marble.

"Thus, on the basis of the texture and structure, the rock may be termed as oolitic limestone".

"The rock may be termed as crystalline limestone/marble."

6. None of the reports specifically indicate that the imported goods can come under any of the categories mentioned under 2515.20. The reports have used the terms 'marble and limestone' to describe the imported goods. The report also confirms that the imported goods can take polish. In other words, the report does not preclude classification of the imported items as marble. It is not disputed that the goods imported are rough and not polished though capable of being polished and therefore, the decision of the Commissioner (Appeals) in accepting the claim of the respondent and upholding the classification under 2515.11 cannot be faulted with.

7. The appeal by the Department is rejected.

(Dictated and pronounced in the open Court)

Equivalent 2009 (234) ELT 0283 (Tri. - Del.)

Equivalent 2009 (091) RLT 0389 (CESTAT-Del.)