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TMI Blog1995 (3) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... for formation of blocks, usable for cutting into tiles, they were correctly classifiable under Heading 6807 of the Central Excise Tariff. The respondents were therefore served with a show cause notice requiring them to show cause as to why their products should not be classified under Heading 6807 as All other articles of stone, Plaster, Cement, Asbestos, Mica or similar materials not elsewhere specified or included . After taking into account the respondents submissions, the Assistant Collector held that the disputed products being known as `Agglomerated marble slabs/tiles were correctly classifiable under Chapter 25 of the Central Excise Tariff. He therefore approved the classification list filed by the respondents and also dropped the show cause notice proposing to classify the products in question under Heading 6807 of the Central Excise Tariff. 2. Against the order passed by the Assistant Collector, the Department preferred an appeal before the Collector, Central Excise (Appeals). While reiterating their case that being composed mainly of marble the products in question were classifiable under Heading 25.04, the respondents contended that in case their products were held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hemical Examiner could not be of any assistance to the respondents since the literature which was produced by the respondents before the Chemical Examiner had not been filed before the Tribunal. He pleaded that the impugned order holding the goods as eligible for exemption under Notification No. 59/90, dated 20-3-1990 may be set aside. 4. Appearing on behalf of the respondents, Shri Willingdon Christian, learned Advocate stated that the respondents case is that in view of the fact that Note 2 to Chapter 25 of the Tariff applies only to Heading Nos. 25.01, 25.03 and 25.05 of the Central Excise Tariff notwithstanding the manufacturing process involved, the disputed agglomerated slabs/tiles were correctly classifiable under Heading 25.04 since they were composed mainly of mineral substance namely, marble. He submitted that the respondents alternative plea was that in case the goods in question are held as classifiable under Heading 68.07, then agglomerated tiles which are known by the trade as mosaic tiles would be eligible for the benefit of exemption under Notification No. 59/90, dated 20-3-1990. He submitted that there was no infirmity in the findings of the Collector (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articles of stone, plaster, cement, asbestos, mica or of similar materials. not elsewhere specified or included. It is seen that agglomerated marble unlike the common `marble is not a mineral product. Agglomerated marble slabs are made out of crushed marble mixed with cement, resin and certain other additives, which after curing are cut into slabs. Slabs of agglomerted marble are polished and cut into tiles. Since Heading 25.04 covers marble which is a mineral product, in our view the classification of agglomerated marble which is manufactured out of marble, cement, resin and other materials under the said heading has to be ruled out and as an article produced mainly out of crushed marble, which is a hard calcarious stone, it would be specifically covered by Heading 68.07 of the Central Excise Tariff. We find that Note 2 to Chapter 25 which was referred to by the learned Counsel for the respondents relates only to Heading Nos. 25.01, 25.03 and 25.05. Hence we do not find any infirmity in the finding that agglomerated marble blocks/tiles are classifiable under Heading 68.07 of the Central Excise Tariff. 7. The next point to be examined is whether the agglomerated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed the goods in question simply as Marbellam-Tiles and not as Mosaic Tiles . In our view the information given in respect of the disputed product in the pamphlet brought out by the repondents for the guidance of their customers and the copy of a sales invoice issued by the respondents describing the goods simply as Marbellam Tiles , which are available in the records of the case clearly establish that the tiles in question are not commercially known as Mosaic Tiles . 9. As discussed above, in view of the wordings of the relevant entry in Notification No. 59/90, dated 20-3-1990 all that was required to be determined in this case was whether the agglomerated marble tiles manufactured by the respondents were tiles commercially known as mosaic tiles . In support of his contention that the disputed agglomerated marble tiles were commercially known as `mosaic tiles , the learned Counsel for the respondents has referred to the impugned order in which the Collector (Appeals) had relied upon the dictionary meaning of the word mosaic and also the report of the Chemical Examiner while arriving at his finding that the agglomerated marble tiles manufactured by the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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