https://www.taxtmi.com/caselaws?id=3247 Pre-polished cement concrete tiles falling under Heading 68.07 were treated as floorings, not floor coverings, for the relevant exemption notification. The Tribunal relied on an earlier decision concerning the same product and assessee under the predecessor notification, holding that the prior characterisation remained applicable because the product description and the statutory distinction had not materially changed. On that basis, the lower rate of duty applied and the duty demand was held unsustainable. en-us Tue, 06 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3247 Pre-polished cement concrete tiles falling under Heading 68.07 were treated as floorings, not floor coverings, for the relevant exemption notification. The Tribunal relied on an earlier decision concerning the same product and assessee under the predecessor notification, holding that the prior characterisation remained applicable because the product description and the statutory distinction had not materially changed. On that basis, the lower rate of duty applied and the duty demand was held unsustainable. Case-Laws Central Excise Tue, 06 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3247