https://www.taxtmi.com/caselaws?id=167222 The Tribunal held that the tiles manufactured by the Appellant could not be classified as "glassware" under Item 23A(4) of the Central Excises and Salt Act. The Assistant Collector's classification of the tiles as building material was upheld, emphasizing that they did not possess the basic properties of glassware. The revision/appeal succeeded, discharging the notice to show cause for revising the Assistant Collector's order. The dissenting opinion argued for classifying the tiles as glassware due to their glassy character, while the assenting opinion supported the majority view that the tiles were correctly classified as building materials. en-us Fri, 05 Oct 1984 00:00:00 +0530 Thu, 11 Dec 2014 18:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167222 The Tribunal held that the tiles manufactured by the Appellant could not be classified as "glassware" under Item 23A(4) of the Central Excises and Salt Act. The Assistant Collector's classification of the tiles as building material was upheld, emphasizing that they did not possess the basic properties of glassware. The revision/appeal succeeded, discharging the notice to show cause for revising the Assistant Collector's order. The dissenting opinion argued for classifying the tiles as glassware due to their glassy character, while the assenting opinion supported the majority view that the tiles were correctly classified as building materials. Case-Laws Central Excise Fri, 05 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167222