1998 (1) TMI 230

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er : G.A. Brahma Deva, Member (J)]. The short point to be considered in this case is whether Mossaic Tiles is classifiable under sub-heading 6807.00 as claimed by the assessees or under Chapter 69 as per Department. 2. At the out set it was brought to our notice by the respondents that issue involved in this case has been covered by the decision of this Tribunal in the very party s case as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tiles, flooring tiles and split flooring tiles are classifiable under Heading 69.05. 4. We have carefully considered the submissions made by both the sides and perused the records. The decisions referred to by the DR in the case of Baliapatam Tile Works Ltd., (supra) is with reference to the different product and, accordingly, the ratio of that decision not applicable to this case as it was righ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X