Granite Slabs classifiable under 21561200

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. 2

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