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8. 6807.00 Blocks, slabs, lintels, concrete" beams and stairs constituting intermediates and components of prefabricated buildings falling under Heading No.94.06 Nil sd/-

(R.K. Mahajan) Under Secretary to the Government of India"

16. A perusal of the Notification shows that items enumerated at serial No. 5 to 8 have been expressly excluded from the operation of the serial item No. 4, the Assessing Authorities have apparently not applied their mind to this exclusion and have considered it to be sole item applicable to all goods classified under sub-head 6807 particularly. Moreover the expression 'excluding the following' takes out of purview of item No. 4 also the floor covering in the form of tiles, which are classified under Tariff item No. 6807. Floor coverings Tiles are, therefore, not part of item No. 4 subjected to 15% advoleram Duty. Serial item No. 4 to 8 all relate to goods classified under tariff item No, 68.07 and item No. 5 to 8 are also excluded from the ambit of item No. 4 vide its Clause (ii). Hem No. 6 envisages mosaic tiles, that is to say tiles known commercially as mosaic tiles, to be subjected to Duty at Nil rate. In other words, on 'mosaic tiles' falling under item No. 6 of Notification, no Duty is leviable.