https://www.taxtmi.com/caselaws?id=405 The Supreme Court ruled in favor of the appellant, a cement tile manufacturer, in a case concerning the classification of cement tiles for excise duty purposes under Notification No. 59/90-C.E. The Court determined that the cement tiles manufactured by the appellant were not to be considered as traditional floor coverings but rather as 'floor tiles,' distinct in characteristics and usage. The Court set aside the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) and upheld the orders of the Member (Technical) and the appellate authority, directing each party to bear their own costs. en-us Mon, 17 Apr 2006 00:00:00 +0530 Sat, 21 Jun 2014 21:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405 The Supreme Court ruled in favor of the appellant, a cement tile manufacturer, in a case concerning the classification of cement tiles for excise duty purposes under Notification No. 59/90-C.E. The Court determined that the cement tiles manufactured by the appellant were not to be considered as traditional floor coverings but rather as 'floor tiles,' distinct in characteristics and usage. The Court set aside the decision of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) and upheld the orders of the Member (Technical) and the appellate authority, directing each party to bear their own costs. Case-Laws Central Excise Mon, 17 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405