1998 (1) TMI 230

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....Shri K. Kumar and N.C. Sogani, Advocates, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - The short point to be considered in this case is whether Mossaic Tiles is classifiable under sub-heading 6807.00 as claimed by the assessees or under Chapter 69 as per Department. 2. At the out set it was brought to our notice by the respondents that issue involved in this case....

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....id that in that case it was held that ceramic products fired after shaping - facing tiles, flooring tiles and split flooring tiles are classifiable under Heading 69.05. 4. We have carefully considered the submissions made by both the sides and perused the records. The decisions referred to by the DR in the case of Baliapatam Tile Works Ltd., (supra) is with reference to the different produ....