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2016 (11) TMI 691 - CESTAT CHANDIGARH

2016 (11) TMI 691 - CESTAT CHANDIGARH - TMI - Classification of manufactured product - ceramic titles or clay bricks/tiles? - whether the appellant is manufacturing ceramic titles or not? - Held that: - On going through the process of manufacture it was found that the appellants' product are building bricks classifiable under the heading 69.04 and which are exempt vide Notification No. 05/2006-CE dated 01.03, 2006 as amended - the appellants are manufacturing the bricks for construction purpose .....

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facture of various kinds of tiles. An investigation has been conducted at the end of the appellant. All the process of manufacture was explained by the appellant but it was alleged that the appellant is manufacturing ceramic titles, therefore, liable to duty under chapter 69 of Central Excise Tariff Act, 1985. However, on the other hand, the claim of the appellant is that the appellant is manufacturing clay bricks/titles both manually and mechanically out of locally available clay. That product .....

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mits that it is a fact base case to ascertain whether the appellant is manufacturing ceramic titles or not. Therefore, the case can be decided on facts alone. 4. Learned AR took objection as it is case of classification, therefore, the matter is to be heard by the Division Bench of this Tribunal. 5. After considering the submission made by both sides, I find that it is not the case of classification. In fact in this case, the goods manufactured by the appellant where all tiles or ceramic tiles, .....

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