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Commissioner of Central Excise, Customs and Service Tax Belgaum Versus Murdeshwar Ceramics Ltd

2016 (7) TMI 1103 - CESTAT BANGALORE

Mis-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 supporte .....

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d 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, Departmentís stand that classifi .....

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AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER Mr. S. Raghu, Advocate, For the Appellant Mr. Mohd. Yousaf, Addl. Commissioner (AR), For the Respondent ORDER Per : ASHOK K. ARYA This appeal is by Commissioner of Central Excise, Belgaum against the Order of .....

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-classification of unglazed ceramic tiles under Chapter Heading 6906 10 00. Department issued two show-cause notices to the assessee viz., M/s. Murudeswara Ceramics Ltd. on the issue of mis-classification of glazed ceramic tiles as unglazed tiles res .....

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eedings initiated were dropped against assessee viz., M/s. Murudeswara Ceramics Ltd. The Commissioner (A) also approved the Orders-in-Original by rejecting the Departments appeal. 2. Revenue is now before this Tribunal against the said order of Comm .....

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nglazed under Chapter Heading 6905 of Central Excise Act, 1985 are to be set aside. 3. The defendant advocate, Shri S. Raghu has mainly argued that respective show-cause notices were issued because of audit objection report by Accountant General s Au .....

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defined the material as unglazed tile and that the item is factually unglazed ceramic tile was finally accepted by the Accountant Generals office. It was mentioned that Chemical Examiner, Madras report, fully supported the stand of the assessee viz .....

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sification claimed by the assessee under Chapter Heading 6905 is correct and proper. 4. The Revenue has reiterated the submissions given in the appeal. 5. After consideration of the facts on record and the submissions of both the sides, it is found t .....

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