2004 (8) TMI 562

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..... Vikas Kumar, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. The Tribunal vide Final Order No. 174-190/2000-C, dated 2-3-2000 [2000 (121) E.L.T. 739 (Tribunal)] held that Agglomerated Marble manufactured by the appellant is classifiable under Heading 60.70 of Central Excise Tariff. The Tribunal while deciding the issue of classification relied upon the decision of the Tr .....

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..... r the benefit of Notification No. 59/90-C.E. and this notification provides Nil rate of duty to Mosaic Tiles i.e. to say, tiles known commercially as Mosaic Tiles falling under Heading 6807.00. The contention is that in the case of Kedia Agglomerated Marbles Ltd., the Hon ble Supreme Court held that the product in question is known in the market as Mosaic Tiles. As the product in question is simil .....

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..... , dated 20-3-90. The Tribunal while dismissing the appeal, in present case, held that product in question is same as the product manufactured by M/s. Kedia Agglomerated Marbles Ltd., therefore, the appellants are entitled to the benefit of notification as per the decision of Hon ble Supreme Court in the case of Kedia Agglomerated Marbles (Supra). The impugned order is set aside and the appeals are .....

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