2017 (4) TMI 208

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..... Respondent. ORDER The appellant is in appeal against the impugned order demanding duty. 2. The facts of the case are that the appellant is engaged in the manufacture 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 tiles, t .....

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..... case to ascertain whether the appellant is manufacturing ceramic tiles 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 t .....

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..... y of bricks with a view securing equitable distribution of bricks to the public at reasonable prices. In the present facts of the case and in the absence of anything contrary, thereto, I hold that the appellants' product are building bricks classifiable under the heading 69.04 and which are exempt vide Notification No. 5/2006-C.E., dated 1-3-2006 as amended." the above said order of the Commissio .....

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