USHA INTERNATIONAL Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) HEARD both sides.

(2.) APPLICANTS filed this application for waiver of pre -deposit of duty of Rs. 8,13,878.63.

(3.) THE contention of the applicant is that they have imported marble slabs vide several bills of entries during the period from 25 -2 -2007 to 18 -7 -2007 and they have classified the goods under 6802 21 10 and claimed benefit of exemption under Notification No. 4/2006 and 78/2006 -Cus. as amended. The contention of the applicant is that the bills of entries were assessed and they accordingly paid the duty assessed by the department. The contention is that later on the department raised a demand against them for classifying their product under 6802 21 90 denying them benefit of both the Notifications. The contention of the applicant is that the Notification provides exemption to marble slabs and tiles and their goods are marble slabs which are exempted under Notification No. 4/2006 and 78/2006 -Cus. as amended.