Commercial identity with earlier exempt product brings exemption benefit under Notification No. 59/90-C.E.

Where the manufactured product is commercially and factually the same as a product earlier held eligible for exemption, the same notification benefit applies. The Tribunal treated the Supreme Court's ruling in Kedia Agglomerated Marbles as governing because the present product and manufacturing process were found to be similar, and the product was regarded in the market as Mosaic Tiles. On that basis, the claim for exemption under Notification No. 59/90-C.E. was accepted and the adverse order was set aside.

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Issues: Whether the appellant's product was entitled to the benefit of Notification No. 59/90-C.E. on the ground that it was commercially the same as the product considered in the Kedia Agglomerated Marbles case.

Analysis: The Tribunal noted that the manufacturing process and the product in the present case were similar to those considered earlier. The Supreme Court had already held, in the Kedia Agglomerated Marbles matter, that the product was known in the market as Mosaic Tiles and was eligible for the exemption under Notification No. 59/90-C.E. Since the present product was found to be the same as that product, the earlier Supreme Court ruling governed the present claim.

Conclusion: The appellant was entitled to the benefit of Notification No. 59/90-C.E., and the impugned order was set aside.

Ratio Decidendi: Where the product manufactured is found to be commercially and factually the same as a product already held eligible for an exemption notification, the same exemption benefit must follow.

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