2007 (11) TMI 60

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..... both sides, we find that the appeal itself can be finally disposed of at this stage.  Accordingly, after dispensing with predeposit, we take up the appeal. 2. The lower authorities have demanded duty of over Rs.9 lakhs from the appellants in respect of 'pre-polished cement concrete tiles' cleared by them during the period August 1994 to January 1995.  The goods were classified under Hea .....

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..... rings as claimed by the assessee.  It is submitted by ld. Consultant that a similar dispute in the appellant's own case, in relation to the predecessor-Notification (59/90-CE dated 20.3.1990), was considered by the apex Court and it was held that the appellant's products were to be considered as "floorings", and not floor coverings.  In that case, the assessee was held liable to pay duty .....

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