https://www.taxtmi.com/caselaws?id=46481 The Supreme Court overturned the decision of the Central Excise and Gold (Control) Appellate Tribunal, ruling in favor of the appellant in a case concerning the classification and exemption of their product under the Central Excise Tariff Act. The Court held that the appellant's product, marketed as "Marbella Agglomerated Marble" and "Marbellam Tiles," qualified as "mosaic tiles" for exemption purposes, as demonstrated through technical information and commercial recognition. The Court emphasized interpreting product classifications based on popular understanding rather than strict technical definitions, ultimately allowing the appeal and restoring the favorable decisions of the lower authorities. en-us Tue, 14 Jan 2003 00:00:00 +0530 Mon, 23 Jun 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46481 The Supreme Court overturned the decision of the Central Excise and Gold (Control) Appellate Tribunal, ruling in favor of the appellant in a case concerning the classification and exemption of their product under the Central Excise Tariff Act. The Court held that the appellant's product, marketed as "Marbella Agglomerated Marble" and "Marbellam Tiles," qualified as "mosaic tiles" for exemption purposes, as demonstrated through technical information and commercial recognition. The Court emphasized interpreting product classifications based on popular understanding rather than strict technical definitions, ultimately allowing the appeal and restoring the favorable decisions of the lower authorities. Case-Laws Central Excise Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46481