https://www.taxtmi.com/caselaws?id=80871 The Tribunal ruled in favor of the appellants, determining that the product in question should be classified as mosaic tiles under Tariff Item 23D, overturning the Department's classification under Tariff Item 23B. The decision was based on the trade parlance, description, and the explanation in the Tariff entry, emphasizing that the chemical content of the tiles should not impact the classification. The Tribunal found the Department's evidence insufficient to counter the appellants' claims, allowing the appeal on the classification issue and granting consequential relief to the appellants. en-us Wed, 07 Nov 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80871 The Tribunal ruled in favor of the appellants, determining that the product in question should be classified as mosaic tiles under Tariff Item 23D, overturning the Department's classification under Tariff Item 23B. The decision was based on the trade parlance, description, and the explanation in the Tariff entry, emphasizing that the chemical content of the tiles should not impact the classification. The Tribunal found the Department's evidence insufficient to counter the appellants' claims, allowing the appeal on the classification issue and granting consequential relief to the appellants. Case-Laws Central Excise Wed, 07 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80871