KEDIA AGGLOMERATED MARBLES LTD. vs COLLECTOR OF CENTRAL EXCISE

The Supreme Court ruled that the tiles manufactured by M/s Kedia Agglomerated Marbles Limited, marketed under the names 'Marbella Agglomerated Marbles' and 'Marbellam Tiles', do not qualify as 'mosaic tiles' under Notification No. 59/91-CE, as they are not commercially known by that name. The Court upheld the decision of the Central Excise and Gold (Control) Appellate Tribunal, which denied the exemption from excise duty based on the classification under Tariff heading 68.07 of the Central Excise Tariff Act. The judgment clarifies the criteria for commercial nomenclature in determining entitlement to tax exemptions.