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of <h1>CESTAT Chennai: Benefit of Notification No. 59/90-C.E. granted for cement tiles as 'flooring'</h1> <h3>INDCON STRUCTURALS P. LTD. Versus CCE, CHENNAI</h3> The Appellate Tribunal CESTAT, CHENNAI allowed the appeal, granting the benefit of Notification No. 59/90-C.E. to the appellants for cement tiles as ... Exemption – Benefit of Notification No. 59/90-CE denied to the assessee by Ld. Commissioner(Appeals) by holding that the subject goods was “floor covering and not “flooring” – Authority decided that benefit of above notification has been granted to the party The Appellate Tribunal CESTAT, CHENNAI allowed the appeal after considering a decision of the Apex Court. The benefit of Notification No. 59/90-C.E. was granted to the appellants for cement tiles as 'flooring' based on the Apex Court's judgment in their favor. The impugned order was set aside, and the appeal was allowed.
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