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of <h1>Tribunal Confirms Ceramic Tile Classification, Grants Duty Exemption Under Notification No.72/2005-Cus.</h1> <h3>M/s. Kairali Granites Versus Commissioner of Customs</h3> M/s. Kairali Granites Versus Commissioner of Customs - 2024 (389) E.L.T. 207 (Tri. - Bang.) Issues: Classification of imported goods under Customs Tariff Act, eligibility for exemption under Notification No.72/2005-Cus.Classification Issue: The appellant imported 'Porcelain Panels' but claimed they were ceramic tiles. The Commissioner reclassified the goods under Chapter 68 instead of Chapter 69 as claimed by the appellant. The appellant argued that the goods should be classified under Chapter 6907, not 6808, based on the nature of the product.Eligibility for Exemption Issue: The appellant contended that the goods were ceramic tiles, supported by catalogues and invoices. The Tribunal found that the goods were rightly classifiable under Chapter Heading 6907 as ceramic tiles, making the appellant eligible for the benefit of Notification No.72/2005-Cus. dated 22.07.2005, which exempts ceramic tiles from duty.Separate Judgement: In a separate appeal regarding vitrified panel tiles, the Commissioner denied the benefit of the Notification, stating it applied only to 'tiles' and not 'slabs/panels.' However, the Tribunal held that the goods were indeed ceramic tiles based on the evidence provided by the appellant, thus qualifying for the exemption under the Notification.In conclusion, the Tribunal allowed all appeals, confirming the classification of the goods as ceramic tiles under Chapter Heading 6907 and granting the appellant the benefit of the exemption under Notification No.72/2005-Cus.
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