AKBAR BADRUDIN GIWANI Vs. COLLECTOR OF CUSTOMS BOMBAY

JUDGEMENT

(1.) THIS appeal under S. 130-E(b) of the Customs Act, 1962 is directed against the judgment and order dated 14/08/1989 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Bombay in CD (Bom) A. No. 322 of 1989.

(2.) THE most vital question that comes up for consideration in this appeal is whether marble as mentioned in Tariff Item No. 25.15 in Appendix 1-8, Schedule 1 to the Import (Control) Order, 1955 mentioning "Marble, Travertine, Ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more and Alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape" is genus within which all other kinds of calcareous stones are included or whether marble is a distinct or different item which is one of the restricted items in the List of Restricted Items described in Appendix 2, Part 3 of Import and Export Policy for April 19/03/1991.

(3.) THE goods arrived in Bombay by the vessel 'Orient Triumph' on or about 19th Jan., 1989. THE appellant filed a Bill of Entry No. 007569 dated 19-1-1989 for clearance of the goods for home consumption. THE goods were declared as slabs of calcareous stones (other than marble) and were imported under OGL Appendix 5, Item 1 of Import and. Export Policy for April 19 8/03/1991.