Supreme Court · 2003 INSC 12 · Decided 14 January 2003
Kedia Agglomerated Marbles LTD. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 2003 INSC 12 · [2003] 1 S.C.R. 320
- Case number
- CIVIL APPEAL No. 6302/1995
- Decided
- 14 January 2003
- Bench
- M.B. SHAH, D.M. DHARMADHIKARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 5A
Headnote
Central Excise Tariff Act, 1985-Tariff Heading 68.07-Claimant manufacturing floor tiles-Marketing in trade name of 'Marbella Agglomerated c Marble' and 'Marbellam Tiles '-Claim for benefit of exemption notification- Authorities allowing the claim, however Tribunal rejecting it since product such-Held: Tribunal erred in rejecting the claim since words 'Mosaic ...)... Tiles' in the exemption notification are to be understood in their popular meaning-Also the claimant produced before the authorities sufficient material l D to show that both technically and commercially its tiles are
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