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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Classification of goods - ceramic tile - smaller pieces ( cubes ...


Goods Classification Case: Revenue Lacks Evidence for Ceramic Tile Classification; No Demand Against Respondent.

September 21, 2015

Case Laws     Central Excise     AT

Classification of goods - ceramic tile - smaller pieces ( cubes of various sizes and shapes) manufactured and affixed to a sheet (craft paper) - No material found from Revenue to show as to whether the goods of respondent were technically tested by any recognized laboratory or national institute to hold that the goods were ceramic - No demand - AT

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