Commissioner Of Central Excise And ... vs Bell Granito Ceramica Ltd

The Supreme Court, in this case, addressed the classification of ceramic tiles under the Central Excise Tariff Act, 1986, specifically under headings 69.05 and 69.06. The Court upheld the Customs, Excise and Gold (Control) Appellate Tribunal's decision that the tiles in question were unglazed and therefore classifiable under heading 69.05, rejecting the Revenue's argument for classification under 69.06. The Court also ruled that the notice for demanding differential excise duty was barred by limitation under Section 11-A of the Central Excise Act, 1944, affirming the Tribunal's findings and dismissing the appeal of the Commissioner of Central Excise.