https://www.taxtmi.com/caselaws?id=330505 Ceramic tiles were held classifiable as unglazed tiles under Chapter Heading 6905 rather than glazed tiles under Chapter Heading 6906 because the Chemical Examiner's report supported the assessee's description and the Revenue produced no material to displace the lower authorities' finding. The departmental objection had also been settled with the office of the Accountant General, and on the facts there was no basis to classify the goods under any heading other than 6905. The classification under Chapter Heading 6905 was therefore upheld and the Revenue's challenge failed. en-us Wed, 10 Feb 2016 00:00:00 +0530 Sat, 12 Nov 2016 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330505 Ceramic tiles were held classifiable as unglazed tiles under Chapter Heading 6905 rather than glazed tiles under Chapter Heading 6906 because the Chemical Examiner's report supported the assessee's description and the Revenue produced no material to displace the lower authorities' finding. The departmental objection had also been settled with the office of the Accountant General, and on the facts there was no basis to classify the goods under any heading other than 6905. The classification under Chapter Heading 6905 was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330505