M/S. INDCON STRUCTURALS (P) LTD. vs COMMNR. OF CENTRAL EXCISE, CHENNAI

The Supreme Court, in this statutory appeal under Section 35L(b) of the Central Excise Act, 1944, addressed the classification of cement tiles manufactured by M/s Indcon Structurals (P) Limited. The Court held that the cement tiles in question do not qualify as 'floor coverings' under sub-heading 6807.00, thereby affirming the benefit of Notification No. 59/90-CE. The Court set aside the CEGAT's order that denied the exemption, ruling in favor of the assessee-Company and reinstating the earlier decisions of the adjudicating authority and the Collector (Appeals).