2003 (6) TMI 46

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....on in this appeal is the classification of floor tiles manufactured by Inarco Ltd., the respondent to this appeal. 2. In the classification list that it has filed effective from 10th March, 1999, the assessee classified the tiles in Heading 6807.00 of the Central Excise tariff. This heading is for articles of stone, plaster, cement, asbestos, mica or similar material not elsewhere specified or in....

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.... and held the goods classifiable in Heading 68.07. This is challenged in this appeal by the Department. 3. The two grounds in the Department's appeal are that the tiles derive their distinctive character from the polyvinyl chloride used in their manufacture and that they are known in the market as plastic tiles. It is also contended that the judgment of the Gujarat High Court, relied upon by the ....

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....d in the context of the earlier tariff. The test that the High Court has applied of predominance physically of material would not become, in our opinion, applicable now. What is to be seen is whether by applying the provisions of Note 2(a) of the general interpretation rules to the fact, it is the plastic that gives the tiles their essential character or the limestone. 5. No technical material ha....

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.... presence of plastic gives them their characteristic rendering them suitable for the use to which they are put. Such a contention however has to be supported by acceptable evidence. No such evidence is referred to or cited. 6. The second contention in the appeal, that the goods are known in the market as plastic tiles, is unacceptable. This from anything else, there is no evidence in support of t....