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2006 (4) TMI 122 - SC - Central ExciseWhether the cement tiles, manufactured by the assessee-Company, are used for floor coverings in the form of tiles for the purpose of assessment of the rate of excise duty under Notification No. 59/90 or the goods are exempted from payment of such duty as claimed by the assessee-Company? Held that:- The noted contentions of the learned Additional Solicitor General do not merit acceptance. The objection of the Revenue that the cement tiles manufactured by the assessee-Company are covered under the expression "floor coverings in rolls or in the form of tiles" is misconceived. As per the trade understanding and usages, cement tiles, the subject-matter of the present case, is a form of floor itself and, therefore, entitled to the benefit of Exemption Notification No. 59/1990. Appeal allowed.
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