TaxTMI 
TaxTMI 
1998 (3) TMI 256
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....he Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Niraj Cement Structurals, the matter relates to the classification of the products which had been referred to by the appellants in the classification list as RCC Tiles. The appellants had classified their products under sub-heading 6807.00 of the Central Excise Tariff and claimed the benefit of exemption Notifica....
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....hey were in the form of tiles, they were not excluded from the purview of Notification No. 59/90-C.E. and the concessional rate of central excise duty was available to the goods in question. 3. Shri Satnam Singh, SDR, replied that there is no dispute that the goods were in the form of tiles. The tiles were excluded from the purview of Notification No. 59/90-C.E. and the fact that the tiles w....
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.... have claimed that earlier they were extended the benefit of Notification No. 132/88-C.E., dated 15-3-1988 while in the present proceedings, the benefit of Notification No. 59/90-C.E., dated 20-3-1990 had been denied to them. We find that under Notification No. 132/88, dated 15-3-1988 all goods falling under Heading No. 6807.00 of the Tariff were eligible for the concessional rate of duty. There w....