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2003 (1) TMI 104 - SUPREME COURTWhether the manufactured products of the appellant sold in the trade name of "Marbella Agglomerated Marble" and "Marbellam Tiles", are commercially known as "mosaic tiles" and are entitled to the benefit of exemption notification? Held that:- The appellant before the authority has produced sufficient material to demonstrate that the tiles manufactured by it with use of marble chips and crushed stones of marble are also known in the market as 'mosaic tiles' like other 'mosaic tiles' in which stones or articles other than marble are used. Thus on a wholly irrelevant and unsubstantial ground the well reasoned orders of the lower authorities were upset by the Tribunal and benefit of exemption notification was wrongly denied to the appellant. In favour of assessee.
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