https://www.taxtmi.com/caselaws?id=762091 Burnt clay bricks and tiles made from locally available clay and fired in kilns were treated as distinct from unglazed ceramic wall tiles, so the departmental classification under heading 6907 was not accepted. On that basis, the goods were held to fall under the brick and tile headings, and the SSI exemption under Notification No. 1/2011-CE remained available on the same footing as in earlier accepted decisions. The demand, penalties, and connected adverse orders were set aside, and the appeals were allowed with consequential relief. en-us Mon, 24 Jun 2024 00:00:00 +0530 Sat, 23 Nov 2024 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762091 Burnt clay bricks and tiles made from locally available clay and fired in kilns were treated as distinct from unglazed ceramic wall tiles, so the departmental classification under heading 6907 was not accepted. On that basis, the goods were held to fall under the brick and tile headings, and the SSI exemption under Notification No. 1/2011-CE remained available on the same footing as in earlier accepted decisions. The demand, penalties, and connected adverse orders were set aside, and the appeals were allowed with consequential relief. Case-Laws Central Excise Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762091