https://www.taxtmi.com/caselaws?id=334673 Goods manufactured through kneading, moulding, drying and firing of clay were treated as building bricks rather than ceramic tiles, because the process and surrounding facts showed a construction-brick product. A prior final finding had already classified the goods under heading 69.04 and recognised exemption under Notification No. 05/2006-CE dated 01.03.2006. On that basis, the exemption was applied and the duty demand was found unsustainable. en-us Fri, 16 Sep 2016 00:00:00 +0530 Fri, 18 Nov 2016 11:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334673 Goods manufactured through kneading, moulding, drying and firing of clay were treated as building bricks rather than ceramic tiles, because the process and surrounding facts showed a construction-brick product. A prior final finding had already classified the goods under heading 69.04 and recognised exemption under Notification No. 05/2006-CE dated 01.03.2006. On that basis, the exemption was applied and the duty demand was found unsustainable. Case-Laws Central Excise Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334673