Floor-covering tiles exclusion denied exemption for reinforced cement concrete tiles under the later excise notification.

Reinforced cement concrete tiles classified under sub-heading 6807.00 were held to fall within the exclusion for floor coverings in the form of tiles under Notification No. 59/90-C.E. because their reinforced character and use for covering cables did not change their nature as tiles placed on the floor. Although Notification No. 132/88-C.E. had granted concessional duty to goods under Heading 6807.00, the later notification specifically excluded tiles used as floor coverings, so the exemption was not available and the appeal failed.

---

---

Issues: Whether RCC tiles classifiable under sub-heading 6807.00 were entitled to exemption under Notification No. 59/90-C.E. dated 20-3-1990, or were excluded as floor coverings in the form of tiles.

Analysis: The goods were described as reinforced cement concrete tiles and were accepted as falling under sub-heading 6807.00. Notification No. 132/88-C.E. granted concessional duty to all goods under Heading 6807.00, but Notification No. 59/90-C.E. specifically excluded floor coverings in rolls or in the form of tiles. The fact that the tiles were reinforced and used to cover cables did not alter their character as tiles placed on the floor and used as floor coverings. The product therefore fell within the exclusion in the later notification.

Conclusion: The exemption under Notification No. 59/90-C.E. was not available and the appeal failed.

---