ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 19.07.2025
CESTAT Bangalore Clarifies Travertine Classification and Upholds Exemption for Marble Slabs
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore, in Final Order Nos. 21002-21004/2025 dated 15.07.2025, held that Travertineβa calcareous stoneβis a variety of Marble, and therefore eligible for the concessional Central Excise duty (CVD) benefit under Sl. No. 54 of Notification No. 12/2012-CE dated 17.03.2012. This decision sets aside duty demands and penalties imposed on M/s Marble Centre International Pvt. Ltd. and its Executive Director.
Background of the Case
- The appellant imported Honed/Semi-Polished Marble Slabs including Travertino Titanium, Travertine Extence, Silver Beige, etc., and classified them under CTH 68022190.
- The customs authority denied them the benefit of reduced CVD @ Rs. 60 per sq. metre under Notification No. 12/2012-CE, arguing that Travertine is not marble.
- Demand notices for differential duty amounting to over βΉ1.24 crore, along with interest and personal penalties, were issued.
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 Bangalore
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