TaxTMI 
TaxTMI 
2003 (1) TMI 104
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.... Section 5A of the Central Excise Act. Under the aforesaid exemption notification, 'mosaic tiles that is to say tiles known commercially as mosaic tiles' included in Tariff Heading 68.07 are exempt from payment of duty. 3.The appellant's case that the tiles manufactured by it are commercially known as mosaic tiles and are entitled to exemption was accepted by the Collector of Central Excise (Appeals) by order dated 21-6-93. 4.In the appeal preferred by the Department, Central Excise and Gold (Control) Appellate Tribunal [for short 'CEGAT'], however, upset the decision of the lower authorities by holding against the appellant that since it is marketing its manufactured tiles in its different trade names and not as 'mosaic tiles', it is not entitled to the benefit of exemption notification. 5.The only question raised in this appeal is whether the manufactured products of the appellant sold in the trade name of "Marbella Agglomerated Marble" and "Marbellam Tiles", are commercially known as "mosaic tiles" and are entitled to the benefit of exemption notification. 6.Before considering the material produced before the Central Excise Authorities by the appellant for claiming b....
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....marble chipping or stones have been classified by the department for the purpose of Excise duty under Chapter 68 with Heading Articles of stone, plaster, cement, asbestos, mica or similar material. The relevant subheading under which the appellant's product is classified is 68.07 which reads as under : 68.07. All other articles of stone, plaster, cement, Asbestos, mica or of similar materials not elsewhere specified or included - 30% 10.It is not disputed by the department that "mosaic tile" fall under Tariff Heading 68.07 it being 'other article of stone and cement not elsewhere specified in other headings of Chapter 68'. The dispute, therefore, is limited to the question whether the appellant's product even though falling under Tariff Heading 68.07 and may be technically 'Mosaic Tiles' or 'Mosaic marble tiles' are commercially known as such to be eligible for exemption under the Notification dated 20-3-90. The relevant part of the notification with reference to Tariff Heading 68.07 reads as under : S. No. Sub-heading No. Description of goods Rate of duty ....
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....the respondents are known as mosaic tiles." 14.The ordinary dictionary meaning of mosaic is "pattern or design with inlaid glass or stone." It is also not seriously disputed that tiles manufactured by appellants from marble chips satisfy the dictionary meaning of the word "mosaic." The only dispute raised by the department is that the appellant's product even though technically can be described as 'Mosaic Tile' is not proved to be commercially known as such to be eligible for claiming benefit of exemption notification which in very clear terms grants exemption from duty to mosaic tile "which are commercially known as mosaic tiles". 15.We have heard learned Counsel appearing for the appellant and the Standing Counsel for the Excise Department. On behalf of the appellant it is contended that the appellant had produced before the authorities technical information on the manufacturing process of the product and affidavits of persons in trade to demonstrate that the product of the appellant is commercially known as Marble Mosaic Tile. The department did not produce any material or evidence in rebuttal. The Tribunal, it is argued, was not justified in ignoring the evidence and mate....
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.... under Item 23D of the Central Excise Tariff. It is seen that in these cases the appellants had produced evidence to establish that the product manufactured was known commercially as 'mosaic tiles' whereas the department had failed to produce any material evidence to rebut it, the Tribunal had held that the tiles in question were 'mosaic tiles'. In the instant case, as held by us the affidavits of certain persons filed by the respondents to the effect that the 'agglomerated marble tiles' are known in the trade as 'mosaic tiles' cannot be relied upon and the respondents own literature and commercial invoices also do not describe the product as 'mosaic tiles'. Under these circumstances, we hold that the decisions of the Tribunal relied upon by the respondents cannot be of any assistance to them. As described by us earlier in the commercial literature brought out by the respondents and in the invoices issued by them the product in question was being described only as "Marbella agglomerated marble" and "Marbellam Tiles" and not as 'Mosaic Tiles.' Hence, it has to be held that commercially the tiles in question were not known as "mosaic tiles." 'We, therefore, hold that the Collector....