Tariff classification of mosaic tiles upheld under Heading 6807 after prior ruling in the assessee's own case was followed.

Mosaic tiles were examined for tariff classification under sub-heading 6807.00 of the Central Excise Tariff Act, 1985 versus Chapter 69. The dispute was resolved by following a prior decision in the assessee's own case, where the same product had already been classified under Heading 6807; the departmental challenge to that earlier ruling had also been dismissed. The Revenue's reliance on Baliapatam Tile Works Ltd. was not accepted because that authority concerned a different product and was therefore not applicable. Classification under Heading 6807.00 was maintained, and the departmental appeal was dismissed.

---

---

Issues: Whether mosaic tiles were classifiable under sub-heading 6807.00 or under Chapter 69 of the Central Excise Tariff Act, 1985.

Analysis: The dispute turned on tariff classification of mosaic tiles. A prior decision in the assessee's own case had already classified the item under Heading 6807, and the departmental appeal against that decision had been dismissed. The authority cited by the Revenue concerning Baliapatam Tile Works Ltd. was held inapplicable because it dealt with a different product.

Conclusion: The classification under Heading 6807.00 was accepted, and the appeal by the department was dismissed.

---