https://www.taxtmi.com/caselaws?id=356463 For exemption entries covering tiles known commercially as Mosaic Tiles, the decisive test is commercial understanding in the market, not the manufacturer's chosen invoice or catalogue description. Tiles marketed as Chequered Tiles, Rockard Tiles, Plain Cement Tiles and Paver Blocks were treated as falling within the commercial genus of Mosaic Tiles because their pattern, composition and end-use indicated a mosaic character, and the Revenue did not produce reliable negative evidence to disprove that market understanding. Supportive trade affidavits were also considered relevant. The products therefore remained eligible for exemption, and the demand, penalties and confiscation were not sustained. en-us Thu, 11 Jan 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356463 For exemption entries covering tiles known commercially as Mosaic Tiles, the decisive test is commercial understanding in the market, not the manufacturer's chosen invoice or catalogue description. Tiles marketed as Chequered Tiles, Rockard Tiles, Plain Cement Tiles and Paver Blocks were treated as falling within the commercial genus of Mosaic Tiles because their pattern, composition and end-use indicated a mosaic character, and the Revenue did not produce reliable negative evidence to disprove that market understanding. Supportive trade affidavits were also considered relevant. The products therefore remained eligible for exemption, and the demand, penalties and confiscation were not sustained. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356463