https://www.taxtmi.com/caselaws?id=750833 Imported porcelain panel or vitrified panel tiles were treated as ceramic tiles on the basis of invoices, catalogues and examination reports, so they fell under Chapter Heading 6907 of the Customs Tariff Act, 1962 covering ceramic flags and paving, hearth or wall tiles. Because the goods were classified as ceramic tiles, they also qualified for the exemption under Notification No. 72/2005-Cus. dated 22.07.2005, and their description as slabs or panels did not defeat the benefit. The operative principle is that classification and exemption depend on the true character of the goods, not merely their trade description. en-us Tue, 19 Mar 2024 00:00:00 +0530 Tue, 22 Oct 2024 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750833 Imported porcelain panel or vitrified panel tiles were treated as ceramic tiles on the basis of invoices, catalogues and examination reports, so they fell under Chapter Heading 6907 of the Customs Tariff Act, 1962 covering ceramic flags and paving, hearth or wall tiles. Because the goods were classified as ceramic tiles, they also qualified for the exemption under Notification No. 72/2005-Cus. dated 22.07.2005, and their description as slabs or panels did not defeat the benefit. The operative principle is that classification and exemption depend on the true character of the goods, not merely their trade description. Case-Laws Customs Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750833