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TMI Blog2003 (1) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... e marketed by them in the trade name "Marbella Agglomerated Marbles" and "Marbellam Tiles." The product of the appellant is classified under Tariff Heading 68.07 for the purpose of excise duty under the Central Excise Tariff Act (for short 'the Act'). The above classification of the appellant's product under Tariff heading 68.07 has been confirmed by order dated 21-6-1993 passed by the Collector of Customs and Central Excise (Appeals), Ahmedabad. 2.On the basis of the aforesaid classification of its product under Tariff heading 68.07, appellant claimed exemption from payment of duty under Notification No. 59/91-C.E., dated 20-3-1990 issued by the Central Government in exercise of powers conferred by sub-section (1) of Section 5A of the Central Excise Act. Under the aforesaid exemption notification, 'mosaic tiles that is to say tiles known commercially as mosaic tiles' included in Tariff Heading 68.07 are exempt from payment of duty. 3.The appellant's case that the tiles manufactured by it are commercially known as mosaic tiles and are entitled to exemption was accepted by the Collector of Central Excise (Appeals) by order dated 21-6-93. 4.In the appeal preferred by the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouring material is added wherever necessary. This mixture is put in the mould and converted in the form of blocks by pressure. The block is kept for curing for 8 to 10 days. Then after the block is cut into slabs and tiles of required sizes. The cut slabs tiles are polished as per the requirement. The finished tiles/slabs are used for flooring etc. purpose as tiles." 9.It is also not in dispute that the manufactured products i.e. tiles made from marble chipping or stones have been classified by the department for the purpose of Excise duty under Chapter 68 with Heading Articles of stone, plaster, cement, asbestos, mica or similar material. The relevant subheading under which the appellant's product is classified is 68.07 which reads as under : 68.07. All other articles of stone, plaster, cement, Asbestos, mica or of similar materials not elsewhere specified or included - 30% 10.It is not disputed by the department that "mosaic tile" fall under Tariff Heading 68.07 it being 'other article of stone and cement not elsewhere specified in other headings of Chapter 68'. The dispute, therefore, is limited to the question whether the appellant's product even though falling under Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re known in the trade as mosaic tiles. The department has, however, not produced any material to deny these assertions of the traders and professionals. It is also brought on record by the respondents as well as by the department that the Chemical Examiner has also opined that the tiles manufactured by the respondents are known as mosaic tiles." 14.The ordinary dictionary meaning of mosaic is "pattern or design with inlaid glass or stone." It is also not seriously disputed that tiles manufactured by appellants from marble chips satisfy the dictionary meaning of the word "mosaic." The only dispute raised by the department is that the appellant's product even though technically can be described as 'Mosaic Tile' is not proved to be commercially known as such to be eligible for claiming benefit of exemption notification which in very clear terms grants exemption from duty to mosaic tile "which are commercially known as mosaic tiles". 15.We have heard learned Counsel appearing for the appellant and the Standing Counsel for the Excise Department. On behalf of the appellant it is contended that the appellant had produced before the authorities technical information on the manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants were classifiable as "mosaic tiles" under Item 23D of the Central Excise Tariff or under item 23A of the Tariff as "glass and glassware." In the case of Shon Ceramics as well the issue for consideration was whether the tiles manufactured by the appellants were "mosaic tiles" falling under Item 23D of the Central Excise Tariff. It is seen that in these cases the appellants had produced evidence to establish that the product manufactured was known commercially as 'mosaic tiles' whereas the department had failed to produce any material evidence to rebut it, the Tribunal had held that the tiles in question were 'mosaic tiles'. In the instant case, as held by us the affidavits of certain persons filed by the respondents to the effect that the 'agglomerated marble tiles' are known in the trade as 'mosaic tiles' cannot be relied upon and the respondents own literature and commercial invoices also do not describe the product as 'mosaic tiles'. Under these circumstances, we hold that the decisions of the Tribunal relied upon by the respondents cannot be of any assistance to them. As described by us earlier in the commercial literature brought out by the respondents and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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