ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 07.07.2025
CESTAT Chennai- Exemption Upheld in Marble Slabs Classification Dispute
Case Background
The Directorate of Revenue Intelligence (DRI) alleged that the appellants wrongly classified polished (honed) marble slabs under CTH 6802 2110 and availed exemption under Notification No. 04/2006-CE, whereas the goods were allegedly classifiable under CTH 6802 2190, attracting a higher rate of CVD (16%).
The adjudicating authority reclassified the goods, raised differential duty demands (βΉ58+ lakh for Akash Stone), imposed equivalent penalties under Section 112(a) of the Customs Act, 1962, and held the benefit of exemption notification to be inapplicable.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chennai
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