Case Law Details
C.C.E. & S.T. Vs Stonemann Marble Industries (CESTAT Ahmedabad)
CESTAT Ahmedabad held that Granite Slabs is correctly classified under 21561200 and not under 68022390. Accordingly, the demand on this count is not sustainable hence, the same is set aside.
Facts- By the impugned order demand of Rs.1,05,59,320/- was confirmed on the ground that the polished granite slabs are classifiable under tariff item no. 6802 23 90 as per the revenue and not under tariff item no. 2156 1200 as claimed by the appellant. The demand of Rs. 9,07,393/- was confirmed on artificial marble slabs cleared after 26.02.2010. The amount of Rs. 49,811 was demanded on the clearance of 1612 square metres of marble slabs without payment of duty and duty demand of Rs. 2,26,598/- was confirmed on the clearance of 7,333.275 Square metres marble slabs which was cleared without payment of duty.
Conclusion- Held that the issue is no longer res-integra moreover, the same issue once again decided by this tribunal in the case of same party i.e. CLASSIC MARBLE COMPANY PVT. LTD. Accordingly, the issue is no more under dispute. Following the above decision, we are of the view that the product in question i.e. Granite Slabs is correctly classified under 21561200 and not under 68022390 accordingly, the demand on this count is not sustainable hence, the same is set aside.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
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