https://www.taxtmi.com/caselaws?id=88384 Reinforced cement concrete tiles classified under sub-heading 6807.00 were held to fall within the exclusion for floor coverings in the form of tiles under Notification No. 59/90-C.E. because their reinforced character and use for covering cables did not change their nature as tiles placed on the floor. Although Notification No. 132/88-C.E. had granted concessional duty to goods under Heading 6807.00, the later notification specifically excluded tiles used as floor coverings, so the exemption was not available and the appeal failed. en-us Wed, 25 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88384 Reinforced cement concrete tiles classified under sub-heading 6807.00 were held to fall within the exclusion for floor coverings in the form of tiles under Notification No. 59/90-C.E. because their reinforced character and use for covering cables did not change their nature as tiles placed on the floor. Although Notification No. 132/88-C.E. had granted concessional duty to goods under Heading 6807.00, the later notification specifically excluded tiles used as floor coverings, so the exemption was not available and the appeal failed. Case-Laws Central Excise Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88384