TMI Blog2024 (4) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ssified under Chapter Heading 6907. The Explanatory Notes for Chapter Heading 6907 states This heading covers ceramic flags and tiles including quarry tiles, commonly used for paving or facing wall, hearths etc. The invoice No.EXP1599-3 dated 29.08.2012 clearly mentions the items as ceramic tiles filed along with one of the Bill of Entry. The goods are ceramic tiles as per the invoices and catalogues filed by the appellant; therefore, the benefit of the exemption Notification for ceramic tiles on the ground that they are slabs/panels cannot be accepted. Accordingly, the good are classifiable under Chapter Heading 6907 and are eligible for the benefit of Notification No. 72/2005 dated 22.07.2005. All the appeals are allowed. - HON'BLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... els, boards, tiles, blocks and similar articles of vegetable fibre, or straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders 6907-Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing. 6907 10 10 - Vitrified tiles, whether polished or not 6907 10 90 - Other 6907 90 - Other : 6907 90 10 - Vitrified tiles, whether polished or not 6907 90 90 - Other 3. The learned Authorized Representative for the Revenue reiterated the findings of the authorities below. 4. Heard both sides. The limited issue to be decided is whether the appellant is eligible for the benefit of Notification No.72/2005-Cus. dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 72/2005-Customs, dated the 22nd July, 2005, published in the Gazette of India Extraordinary vide number G.S.R. 497(E), dated the 22nd July, 2005, namely :- In the said notification, - (I) in the preamble, in the proviso, for the words, brackets and figures accordance with the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976, published in the notification of the Government of India in the Department of Revenue and Banking (Revenue Wing) No. 430-Customs, dated the 1st November, 1976 , the words, brack ..... X X X X Extracts X X X X X X X X Extracts X X X X
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