TMI Blog2016 (7) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.7.2000 passed by Assistant Commissioner, Central Excise, Hubli Division. The issue concerns with mis-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 resulting in short-payment of Central Excise as men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efendant advocate, Shri S. Raghu has mainly argued that respective show-cause notices were issued because of audit objection report by Accountant General s Audit party. Later manufacturing process of both glazed and unglazed ceramic tiles were explained and report of Chemical Examiner in this regard was also submitted. It was also mentioned that the case law of Wipro Ltd. 1999 (107) E.L.T. 347 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenues 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. C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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