KEDIA AGGLOMERATED MARBLES LTD. versus COLLECTOR OF CENTRAL EXCISE

KEDIA AGGLOMERATED MARBLES LTD. versus COLLECTOR OF CENTRAL EXCISE

The Tribunal erred by rejecting the exemption claim solely based on trade name rather than common commercial understanding. Sufficient material was produced to show the tiles are known technically and commercially as 'Mosaic Tiles', entitling the appellant to exemption under the notification.

Parties
Appellant: Kedia Agglomerated Marbles Ltd.; Respondent: Collector of Central Excise
Jurisdiction
India
Judgment Date
14 January 2003
Procedural Posture
Civil Appeal / Final Judgment
Outcome
Appeal allowed
Legal Topics
Exemption Notification, Interpretation of Fiscal Statute, Tariff Classification
Taxation Excise Law Exemption Notification Interpretation of Fiscal Statute Tariff Classification

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 2 Authorities cited 6 Party arguments 2
Sign in to unlock

Parties

Kedia Agglomerated Marbles Ltd.

Appellant

Collector of Central Excise

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether the appellant's manufactured tiles marketed under trade names are commercially known as 'Mosaic Tiles' and are entitled to exemption under the relevant notification

Ratio Decidendi

The Tribunal erred by rejecting the exemption claim solely based on trade name rather than common commercial understanding. Sufficient material was produced to show the tiles are known technically and commercially as 'Mosaic Tiles', entitling the appellant to exemption under the notification.

Court Disposition

Appeal allowed

Orders

  • Impugned order of CEGAT dated 24.3.1995 set aside
  • Orders of Assistant Collector of Central Excise dated 5.8.1991 and Collector of Central Excise (Appeals), Ahmedabad dated 21.6.1993 restored