https://www.taxtmi.com/caselaws?id=84040 Agglomerated marble blocks and tiles manufactured from crushed marble mixed with cement, resin and other additives were held to be articles of Heading 68.07, not marble under Heading 25.04, because they were not mineral products in the form of marble. For exemption under Notification No. 59/90, the decisive question was whether the goods were commercially known as mosaic tiles. The evidence, including affidavits, invoices and the assessee's literature, did not establish that market recognition. Commercial understanding was treated as controlling over dictionary meaning, and the claimed exemption was therefore unavailable. en-us Fri, 24 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 14:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84040 Agglomerated marble blocks and tiles manufactured from crushed marble mixed with cement, resin and other additives were held to be articles of Heading 68.07, not marble under Heading 25.04, because they were not mineral products in the form of marble. For exemption under Notification No. 59/90, the decisive question was whether the goods were commercially known as mosaic tiles. The evidence, including affidavits, invoices and the assessee's literature, did not establish that market recognition. Commercial understanding was treated as controlling over dictionary meaning, and the claimed exemption was therefore unavailable. Case-Laws Central Excise Fri, 24 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84040