records thoroughly. He submits that the exporter is a well reputed firm for export of the Marble slabs since last 13 years with unblemished records ... submitted that M/s Eurro Export is a reputed export firm and earned huge foreign exchange by exporting the Marble Slabs. They are holding
company is a 100% export oriented
undertaking located in MEPZ-SEZ and doing the business
of manufacture and export of marbles & Granites The
assessee ... assessee company is 100% EOU doing business
of manufacture and export of marbles and granites. The ld. Assessing
Officer has also interpreted the explanation that
import of the machinery. They were under a legal obligation to export Marble Blocks valued of Rs. 2.88 crores approximately against the said licences. After ... same were allowed to be exported provisionally as free exports.
2. Subsequently, samples were drawn from the said export cargo and were sent to Geological
incorporated as also firms such as Site International Vishnu Marbles,
Karan Exports and Super Fashion. The witness admitted that funds
generated
engaged in the manufacture and export of marble and granite slabs. The appellant had filed the refund application under Notification No.41/07-ST dated
Customs (Export Promotion), dated 7.4.2004.
2. Briefly the facts of the present case are that the appellant is engaged in export of marble articles such ... 1000028444 dated 15.3.2000 and No.1000028895 dated 16.3.2000 seeking to export two consignments of marble articles against EPCG licence No.01500322
three provisions is in simple non-technical language.
As far as marble and granite are concerned, they are available domestically and are also imported ... able to export at competitive rates.
Keeping this in mind, our Party welcomes the increase in customs duty on Marble and Granite imports from
Rajnarayan Jwalaprasad
CC (EXPORT) MUMBAI
C/747/00-MUM
Prakash Agarwal
CC (EXPORT) MUMBAI
C/748/00-MUM
Shailesh Agarwal
CC (EXPORT) MUMBAI ... PUNE
Dabhol Power Co.
C/865/00-MUM
Kothari Marbles
CC (EXPORT) MUMBAI
C/1063/00-MUM
M/S. Mausaravar Pearls
CC (IMPORT) MUMBAI
course of export or deemed sale to be
in the course of export.”
18. The decision in Foredge Granite (supra) was distinguished by
observing that ... slabs and tiles which the assessee
exported (partly). The question that arose for consideration is whether
conversion of marble blocks by sawing into slabs
held that the goods cleared for export under Bond, which were destroyed before the same can be exported and be treated as having been destroyed ... view that the goods cleared for export under Bond which were destroyed before the same could be exported, can be treated as having been destroyed
