https://www.taxtmi.com/caselaws?id=85652 Unglazed ceramic facing, flooring and split flooring tiles made of red clay were held to fall under Heading 6905 as unglazed wall, paving or flooring tiles, rather than under Heading 6903.90 as other ceramic constructional goods. The decisive point was that Chapter 69 covers ceramic products fired after shaping, and the goods were admittedly ceramic, unglazed, and used for paving and flooring. Heading 6905 was treated as the more specific tariff provision, while Heading 6903 was regarded as a general residuary category for other ceramic constructional articles. The classification adopted by the Revenue was therefore upheld. en-us Fri, 31 May 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85652 Unglazed ceramic facing, flooring and split flooring tiles made of red clay were held to fall under Heading 6905 as unglazed wall, paving or flooring tiles, rather than under Heading 6903.90 as other ceramic constructional goods. The decisive point was that Chapter 69 covers ceramic products fired after shaping, and the goods were admittedly ceramic, unglazed, and used for paving and flooring. Heading 6905 was treated as the more specific tariff provision, while Heading 6903 was regarded as a general residuary category for other ceramic constructional articles. The classification adopted by the Revenue was therefore upheld. Case-Laws Central Excise Fri, 31 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85652