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2015 (4) TMI 455 - SC - Central ExciseClassification of blended marble vinyl flooring - Classification under heading 3918.10 or sub-heading 6807 - Held that:- From the order of the CEGAT [2003 (6) TMI 46 - CESTAT, MUMBAI] it becomes clear that the CEGAT also accepted that the test in Bhor Industries [1980 (10) TMI 60 - HIGH COURT OF GUJARAT AT AHMEDABAD] was not be applicable any longer. Therefore, the CEGAT resorted to note 3(b) of General Interpretation Rules which is applied to the facts of the present case. Even Mr.A.K. Sanghi, learned senior counsel for the Department, does not dispute this position and emphasizes that it is General Interpretation Rules which are applicable. We find that as per Note 3(b) of the General Interpretation Rules, the test is essential character of the product and in the facts of the present case it is to be examined as to whether the said essential character is that of plastic or the limestone. - Though no technical material was placed by either side before the Courts below, the CEGAT noted that use of limestone to the extent of 84.10% and use of plastic only as a binder clearly indicated that characteristic of lime stone that confers upon the material its use, in the present case. We may also remark that the Department could not produce any evidence in support of its contention that the goods are known as plastic tiles in the market and therefore this ground was rightly rejected. It may be reiterated that the onus lies on the Department to show that the goods were to be classified under sub-heading 3918.10, which onus the Department has failed to discharge. - Decided against Revenue.
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