appeals herein are that the appellant herein are manufacturer of ceramic tiles. The office of DGCEI collected intelligence that the manufacturer of ceramic glazed tiles ... vitrified tiles were engaged in large scale evasion of Central Excise duty by not declaring the actual MRP on their product and Central Excise invoices
questions are involved in this appeal - (i) the classification of the
tiles manufactured by the appellant and consequential liability of the
appellant to pay differential ... hereinafter referred to as `the Act').
The respondent manufactures ceramic tiles. Some of the tiles are described
as polished while others as unpolished
Arihant Tiles And Marbles (P) Ltd. vs Income Tax Officer on 30 June, 2006
Equivalent citations: (2006)104TTJ(JODH)149
ORDER
Hariom Maratha ... engaged in the business of sawing of marble blocks into slabs and tiles and also in trading of marble blocks and tiles in both indigenous
Delhi. Plaintiff entered into a collaboration agreement with M/s. Pilkington Tiles, U.K., for the manufacture of glazed tiles in India. In the year ... year 1971, plaintiff obtained excise license for the manufacture of glazed tiles, from the Government of India in a backward area in Haryana
holding that preparation of agglomerated marble slabs/tiles do not involve manufacturing process and no excise duty is leviable on them and, in the alternative ... holding that agglomerated marble slabs and tiles are exigible to excise duty under Item No. 2504.21 and 2504.31 and not under Item
Jaipur, the respondent herein are engaged in manufacture of marble slabs, marble tiles and polished marble tiles falling under heading 2504 of the schedule ... total 1152.613 sq. mtr. of marble slabs, 380.66 sq. mtr. of marble tiles and 1356.73 sq. mtr. of polished marble tiles. Aforesaid excess quantity
Anand, Chartered Accountant for the respondents who are manufacturers of Cement tiles which were classified under heading 6807.00 "all other articles of plaster, cement ... Floor covering in rolls or in the form of tiles
(ii) Goods specified in SI. Nos. 5 to 8 below:
3. The entity in question
trade name "Marbella Agglomerated Marbles" and "Marbellam Tiles." The
product of the appellant is classified under tariff heading ... Central Excise Act. Under the aforesaid exemption notification, 'mosaic
tiles that is to say tiles known commercially as mosaic tiles' included in
Tariff
Appeals), Madras.
The appellant-Company is engaged in manufacture of
flooring cement tiles using cement, sand, blue metal and
gravel along with pigment. These ... form of tiles used
for constructing the floor itself or the wall, as the case may be.
The appellant-Company filed classification list claiming
2GLR452
JUDGMENT
S H. Sheth, J.
1. The petitioners are manufacturing floor tiles which are called Marblex Asbestos Vinyl Floor Tiles. They have their factory ... order on 30th March, 1978. By that order, he classified the said tiles as falling under Item 15A(2) and called upon the petitioners
