https://www.taxtmi.com/caselaws?id=264259 Tariff classification of mosaic tiles depended on the true character of smaller ceramic-like pieces fixed to a sheet and on Chapter Note 2 to Chapter 69. The Tribunal held that the term "ceramic" is not ative by itself because it appears in both Chapters 68 and 69; the relevant inquiry is whether the goods are proved to be ceramic products fired after shaping within Chapter 69. As the Revenue produced no material showing that the goods met that description, and earlier decisions on similar goods had placed them in Chapter 68, the assessee's classification under Chapter 68 was sustained and the Revenue's challenge failed. en-us Mon, 27 Apr 2015 00:00:00 +0530 Mon, 09 May 2016 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264259 Tariff classification of mosaic tiles depended on the true character of smaller ceramic-like pieces fixed to a sheet and on Chapter Note 2 to Chapter 69. The Tribunal held that the term "ceramic" is not ative by itself because it appears in both Chapters 68 and 69; the relevant inquiry is whether the goods are proved to be ceramic products fired after shaping within Chapter 69. As the Revenue produced no material showing that the goods met that description, and earlier decisions on similar goods had placed them in Chapter 68, the assessee's classification under Chapter 68 was sustained and the Revenue's challenge failed. Case-Laws Central Excise Mon, 27 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264259