M/S INDCON STRUCTURALS (P) LTD. versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI

M/S INDCON STRUCTURALS (P) LTD. versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI

Cement tiles manufactured by the appellant are covered within the nomenclature of 'floor tiles' and are not akin to floor covering materials as per trade understanding, technical, and commercial usage; hence, appellant is entitled to the benefit of Exemption Notification No. 59/90-CE.

Parties
Appellant: MIS INDCON STRUCTURALS (P) LTD.; Respondent: COMMISSIONER OF CENTRAL EXCISE, CHENNAI
Jurisdiction
India
Judgment Date
17 April 2006
Procedural Posture
Civil Appeal / Final Judgment
Outcome
appeal allowed
Legal Topics
Interpretation of Exemption Notification, Classification of Goods Under Central Excise Tariff, Trade Understanding in Taxing Statutes
Tax Law Interpretation of Exemption Notification Classification of Goods Under Central Excise Tariff Trade Understanding in Taxing Statutes

Case Brief

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Parties

MIS INDCON STRUCTURALS (P) LTD.

Appellant

COMMISSIONER OF CENTRAL EXCISE, CHENNAI

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether cement tiles manufactured by the appellant are floor coverings in the form of tiles and therefore excluded from the benefit of Notification No. 59/90-CE under Heading 6807.00
  2. 2 Whether the appellant is entitled to the benefit of Exemption Notification No. 59/90-CE

Ratio Decidendi

Cement tiles manufactured by the appellant are covered within the nomenclature of 'floor tiles' and are not akin to floor covering materials as per trade understanding, technical, and commercial usage; hence, appellant is entitled to the benefit of Exemption Notification No. 59/90-CE.

Court Disposition

appeal allowed

Orders

  • Orders of the majority Members of CEGAT set aside
  • Order of Member (Technical), CEGAT, maintaining the appellate authority's order confirming the adjudicating authority's order, held reasonable and sustainable