Supreme Court · 2006 INSC 308 · Decided 9 May 2006
Commissioner of Central Excise and Customs, Mumbai v. M/S. Bell Granito Ceramica LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 308 · [2006] SUPP. 2 S.C.R. 133
- Case number
- CIVIL APPEAL No. 2728/2001
- Decided
- 9 May 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11
Headnote
Central Excise Act, 1944; Ss. 11-A, JJAB, JJAC, 35-L{b)/Central Excise Rules, 1944; Rules 9(2), 1 I (A), 11 (B) and 11 (CJ/Central Excise and Tariff Act, 1985; Tariff Headings 6901.90; 6906.09 and 6906.10: Classification-Tiles-Glazed/unglazed-Tariff Headings 6901.90 or 6909.09 and tiles are polished and having shiny look, they cannot be termed as glazed tiles-Polishing and glazing are distinct and separate processes-Glazed tiles could be produced when a coating of melted glass applied on the surface-Since no coating was done on the tiles in question, these cannot be termed
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