COMMNR.OF CENTRAL EXCISE& CUSTOM, MUMBAI vs M/S. BELL GRANITO CERAMICA LTD.

The Supreme Court addressed the classification of ceramic tiles under the Central Excise Tariff Act, 1986, specifically under headings 6901.90, 6906.10, and 6906.90. The Court upheld the Tribunal's decision that the tiles in question were unglazed and thus classifiable under heading 69.05, rejecting the Revenue's claim for higher duty based on a classification of glazed tiles. The Court also affirmed that the demand for differential duty was barred by limitation under Section 11-A of the Central Excise Act, 1944, as there was no suppression of facts by the assessee.