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2016 (11) TMI 691 - CESTAT CHANDIGARHClassification of manufactured product - ceramic titles or clay bricks/tiles? - whether the appellant is manufacturing ceramic titles or not? - Held that: - On going through the process of manufacture it was found that the appellants' product are building bricks classifiable under the heading 69.04 and which are exempt vide Notification No. 05/2006-CE dated 01.03, 2006 as amended - the appellants are manufacturing the bricks for construction purpose which exempted under Notification No.05/2006-CE dated 01.03.2006 - appeal allowed - decided in favor of appellant-assessee.
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