respondent herein are engaged in manufacture of marble slabs, marble tiles and polished marble tiles falling under heading 2504 of the schedule to the Central ... slabs, 380.66 sq. mtr. of marble tiles and 1356.73 sq. mtr. of polished marble tiles. Aforesaid excess quantity of marble slabs, marble tiles were seized
valued at Rs.27,60,962/- declaring the said goods as Polished Marble Slabs from Nepal and availed full exemption from Basic Excise Duty ... rough marble of third country origin from Nepal in the guise of Polished Marble Slabs and wrongly availing the benefit of the above Notifications
unit is carrying out further processes of resin filling, fibre backing and polishing and in some cases resin filling and fibre backing.
iv) No duty ... paid by the unit on these resin filled, fibre backed and polished natural marble slabs when they are cleared from their factory on sale
unit is carrying out further processes of resin filling, fibre backing and polishing and in some cases resin filling and fibre backing.
iv) No duty ... paid by the unit on these resin filled, fibre backed and polished natural marble slabs when they are cleared from their factory on sale
declaration of FOB value and circular trading of Cut
and Polished Diamonds (CPD) and Gold Jewellery exported by them, with
an intent to artificially inflate ... declined for all the Companies when the incentive scheme for cut
and polished diamonds and studded Gold Jewellery was withdrawn. Further,
investigation revealed that studded
used for Chlorination and can also be used for other purposes like
Polishes, cream and similar preparations for the maintenance of wooden furniture,
floors ... less
ingredient used as carrier to than 30 degree
improve consistency of polishes centigrade.
in which the WAKSOL A is a Appellant never
principal component
export of
CPD, the input can only be rough, uncut or semi polished diamonds which
after processing can be exported. Hence, M/s AEL were ... cannot be permitted for imports as replenishment for exports of
Cut and Polished Diamonds ['CPD for Short] exported by M/s AEL. The
investigation
Initially
prepared waxes department
wanted to
classify under
this CTH
3405 Polishes and creams, for CTH alleged by
footwear, furniture, floors, the
coachwork, glass ... covers consumer products/end products like polishes
and creams for footwear, furniture etc. It does not cover raw materials
for manufacturing of polishes or creams
value declared was highly exaggerated. Another consignment of cut and polished diamonds was also seized on the ground of over valuation. After investigation and issue ... been passed whereby the rough diamonds as well as cut and polished diamonds under seizure have been absolutely confiscated and penalties have been imposed
impugned order the FOB price declared for export of cut and polished diamonds have been rejected which been exported by the appellant exporters ... learned Commissioner has held that the FOB value of Cut and Polished Diamonds (CPD for short) of assorted variety, exported by 6 Indian companies referred
