https://www.taxtmi.com/caselaws?id=1287 Cement tiles were eligible for exemption under Notification No. 59/90-C.E. because they were treated as flooring, not floor-covering. The relevant classification issue had already been settled by the Supreme Court in the assessee's own case, which held that the goods formed part of the floor itself. In light of that binding ruling, the exemption applied to the goods and the denial of benefit was unsustainable. en-us Tue, 12 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1287 Cement tiles were eligible for exemption under Notification No. 59/90-C.E. because they were treated as flooring, not floor-covering. The relevant classification issue had already been settled by the Supreme Court in the assessee's own case, which held that the goods formed part of the floor itself. In light of that binding ruling, the exemption applied to the goods and the denial of benefit was unsustainable. Case-Laws Central Excise Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1287