https://www.taxtmi.com/caselaws?id=341238 Classification of manufactured goods turned on their true character: the product was treated as burnt clay goods used in construction, namely building bricks, rather than ceramic tiles under Chapter 69. The analysis relied on the manufacturing process and an earlier appellate finding on the same facts, which had attained finality. On that basis, the goods were covered by the exemption for building bricks under Notification No. 5/2006-C.E., and the excise duty demand could not be sustained. en-us Fri, 16 Sep 2016 00:00:00 +0530 Wed, 05 Apr 2017 07:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341238 Classification of manufactured goods turned on their true character: the product was treated as burnt clay goods used in construction, namely building bricks, rather than ceramic tiles under Chapter 69. The analysis relied on the manufacturing process and an earlier appellate finding on the same facts, which had attained finality. On that basis, the goods were covered by the exemption for building bricks under Notification No. 5/2006-C.E., and the excise duty demand could not be sustained. Case-Laws Central Excise Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341238