https://www.taxtmi.com/caselaws?id=85101 Trade and documentary evidence treated the goods as mosaic tiles in commercial parlance, and Chapter Note 2 of Chapter 69 was read as restrictive rather than enlarging. Because the Revenue did not produce material to displace the factual finding that the manufacturing process did not establish classification under Chapter 69, the goods remained classifiable under Chapter 68. On that basis, the exemption linked to Chapter 68 classification was not shown to be unavailable, and the Revenue challenge failed. en-us Tue, 19 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85101 Trade and documentary evidence treated the goods as mosaic tiles in commercial parlance, and Chapter Note 2 of Chapter 69 was read as restrictive rather than enlarging. Because the Revenue did not produce material to displace the factual finding that the manufacturing process did not establish classification under Chapter 69, the goods remained classifiable under Chapter 68. On that basis, the exemption linked to Chapter 68 classification was not shown to be unavailable, and the Revenue challenge failed. Case-Laws Central Excise Tue, 19 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85101