Evershine Marble & Exports Pvt. Ltd vs C.C.E., Jaipur-Ii on 23 September, 2015
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL ... Appeals), Jaipur-II]
M/s. Evershine Marble & Exports Pvt. Ltd. Appellant
Vs.
C.C.E., Jaipur-II Respondent
Appearance
Mr. Bipin Garg, Advocate
Marble Exporter vs Assistant Commercial Tax Officer on 22 February, 2022
Bench: Sandeep Mehta , Vinod Kumar Bharwani
HIGH COURT OF JUDICATURE FOR RAJASTHAN
JODHPUR ... Sales Tax Ref./rev. No. 50/2019
M/s Gk Marble Exporter
----Petitioner
Versus
Assistant Commercial Tax Officer
----Respondent
For Petitioner(s) : None present
buys domestically blocks
of marble and makes dressed marble blocks, marble slabs and
marble tiles out of them and exports. Units undertaking to
export their ... rough marble blocks, part
as dressed marble blocks, part as marble slabs of 2 cm and
part as marble slabs of 3 cm. Thus, even
Whether Order Is To Be Circulated To ... vs M/S Evershine Marbles & Exporters P. Ltd on 16 December, 2008
IN THE CUSTOMS, EXCISE ... Department Authorities?
CCE, Jaipur II Appellant
Versus
M/s Evershine Marbles & Exporters P. Ltd. Respondent
Appearance
Shri S. K. Panda, Authorized Representative
Whether Order Is To Be Circulated To ... vs M/S Evershine Marbles & Exporters P. Ltd on 7 November, 2008
IN THE CUSTOMS, EXCISE ... Department Authorities?
CCE, Jaipur II Appellant
Versus
M/s Evershine Marbles & Exporters P. Ltd. Respondent
Appearance
Shri S.K. Pandey, Authorized Representative
than marble) with the exporter in Italy, and
asked the exporter to certify that the said goods were not
marble. The appellant further obtained from ... Indian Standards Specifi-
cation for Marble viz. IS: 1130-1969 which defines marble as
follows:
375
Para 0.2:
"Marbles are metamorphic rocks capable
Abhishek Exports started exporting finished marble
made out of rough imported marble and rough indigenous
marble. The rough marble so imported was duty-free. Under ... competitive export market, to deal with export surplus and to
provide for disposal of export products on cancellation of
export orders. According
policy to
encourage export of polished granite and other
rocks where value addition before export is high
and to discourage export of raw blocks where ... marble blocks cut and polished before
export. Thus, a finding was given that the export of the
marble blocks by the assessee is not eligible
polishing depends upon the nature of use of the marble. When the marble blocks are exported as such, the importer may utilize them ... cost of marble blocks exported comes to Rs. 41.74 lakhs and its export value is at Rs. 84.81 lakhs giving export of Rs. 43.07 lakhs
utility and use of the white marble and green marble was the
same, and that both the marbles were used for finishing of
premises, flooring ... respect of 'similar' goods exported, however the appellant-
company exported entirely serpentine/green marble and cleared in
DTA only white imported marble
