2006 (9) TMI 63 - AT - Central Excise

Exemption Benefit of Notification No. 59/90-CE denied to the assessee by Ld. Commissioner(Appeals) by holding that the subject goods was floor covering and not flooring Authority decided that benefit of above notification has been granted to the party

Summary

The Appellate Tribunal CESTAT, CHENNAI allowed the appeal after considering a decision of the Apex Court. The benefit of Notification No. 59/90-C.E. was granted to the appellants for cement tiles as "flooring" based on the Apex Court's judgment in their favor. The impugned order was set aside, and the appeal was allowed.