M/S Indcon Structurals (P) Ltd vs Commissioner Of Central Excise, ...

The Supreme Court, in this case, addressed the interpretation of Notification No. 59/90-CE under the Central Excise Act, 1944, specifically regarding the classification of cement tiles. The Court held that the cement tiles manufactured by the appellant do not fall under the category of 'floor coverings' as defined in sub-heading 6807.00, thus entitling the appellant to the exemption under the notification. The Court set aside the order of the CEGAT, reinstating the benefit of the exemption notification to the appellant-Company.