https://www.taxtmi.com/caselaws?id=114396 Where the manufactured product is commercially and factually the same as a product earlier held eligible for exemption, the same notification benefit applies. The Tribunal treated the Supreme Court's ruling in Kedia Agglomerated Marbles as governing because the present product and manufacturing process were found to be similar, and the product was regarded in the market as Mosaic Tiles. On that basis, the claim for exemption under Notification No. 59/90-C.E. was accepted and the adverse order was set aside. en-us Wed, 25 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 13:09:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114396 Where the manufactured product is commercially and factually the same as a product earlier held eligible for exemption, the same notification benefit applies. The Tribunal treated the Supreme Court's ruling in Kedia Agglomerated Marbles as governing because the present product and manufacturing process were found to be similar, and the product was regarded in the market as Mosaic Tiles. On that basis, the claim for exemption under Notification No. 59/90-C.E. was accepted and the adverse order was set aside. Case-Laws Central Excise Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114396