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2016 (7) TMI 1103 - AT - Central ExciseMis-classification of unglazed ceramic tiles under Chapter Heading 6906 10 00 - Held that:- It is found that there is no case in respect of Revenue's stand as it have not been able to counter the report of Chemical Examine, Madras, which has supported that item in question is unglazed tile deserving classification under Heading 6905 00. It has also been noted in the Order-in-Original itself that Department had written to Accountant General and this objection was settled between the Department and the Office of the Accountant General. Consequently, there are no substantial reasons to classify the item in question viz., unglazed ceramic tiles in any other Chapter Heading other than 6905 00. Consequently, Department’s stand that classification for the item has to be under Chapter Heading 6906 of Central Excise Tariff Act does not stand any merit. - Decided in favour of assessee.
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