POLAR MARMO AGGLOMERATES LTD Vs. U O I

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE petitioner's case is that he is engaged in the business of production of agglomerated marble blocks and tiles since 1991. THEse blocks and tiles of Agglomerated marbles are made from Lumps/chips of naturally excavated marble. THE procedure employed in manufacturing the tiles in question is stated to be that marble chips are crushed mechanically in the Jaw crusher/impactor and crushed marble stones in the desired grits sizes are transported to the Mixer where with addition of calcium carbonate powders, polyester resin as binders and pigments for colouring, are mixed and a dough is formed and conveyed into a mould. Such mixture/dough is taken into a vibro-compaction press where under vacuum and pressure the blocks of agglomerated marbles are formed after being cured for slabbing on sang saw and slabs are polished in an automatically operated polishing line, cut into slabs and tiles of the required sizes. THEse agglomerated marble slabs and tiles contain the properties, characteristics and aesthetic visuals of natural marble as it comprises of 94% contests / weight of natural marble stones, balance 5-7% being binders, calcium carbonate and pigments.

(3.) THE order passed by the Assistant Collector, Central Excise dated 6. 2. 1995 has since been affirmed by the Commissioner (Appeals) vide his order dated 15. 3. 1996 and ultimately by the CEGAT vide its order dated 2. 03. 2000.