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2016 (7) TMI 1103 - CESTAT BANGALORE

2016 (7) TMI 1103 - CESTAT BANGALORE - 2016 (337) E.L.T. 384 (Tri. - Bang.) - 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 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 .....

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er No. 20244 / 2016 - Dated:- 10-2-2016 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER 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 Commissioner (A). The Commissioner (A) in his order-in-appeal rejected the Departments appeal against two Orders-in-Original dated 21.9.1999 and 14.7.2000 passed by Assis .....

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d Deputy Commissioner, Hubli respectively, wherein under both the orders, proceedings 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 Commissioner (A). Revenue represented by learned AR, Shri Mohd. Yousaf, Addl. Commissioner (AR) has argued that the vitrified ceramic tiles under question are to be treated as .....

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