POLAR MARMO AGGLOMERATES LTD. Vs. CCE, JAIPUR

JUDGEMENT

(1.) The Tribunal vide Final Order No. 174 -190/2000 -C dt. 2.3.2000, held that 'Agglomerated Marble' manufactured by the appellant is classifiable under Heading (Sic 68.07) 60.70 of Central Excise Tariff. The Tribunal while deciding the issue of classification relied upon the decision of the Tribunal in the case of CCE, Vadodara v/s. Kedia Agglomerated Marbles Ltd. reported in : 1995 (77) ELT 710 :, 1995 (60) ECR 161 (T). The appellant filed writ petition in the Hon'ble High Court of Rajasthan and the Hon'ble Rajasthan High Court vide order dt. 12.5.2003 set aside the final order passed by the Tribunal and remanded the matter to decide the claim to exemption made by the appellant. The Hon'ble High Court taken into consideration the decision of the Hon'ble Supreme Court in the case of Kedia Agglomerated Marbles Ltd. v/s. CCE reported in, 2003 (152) ELT 22 (SC) :, 2003 (106) ECR 588 (SC). The Hon'ble SC set aside the final order passed by the Tribunal in the case of CCE v/s. Kedia Agglomerated Marbles Ltd. reported in : 1995 (77) ELT 710. Heard both sides. The claim of the appellant is that they are entitled for the benefit of Notification No. 59/90 -CE and this notification provides Nil rate of duty to Mosaic Tiles, i.e. to say, tiles known commercially as Mosaic Tiles falling under Heading 6807.00. The contention is that in the case of Kedia Agglomerated Marbles Ltd., the Hon'ble Supreme Court held that the product in question is known in the market as Mosaic Tiles. As the product in question is similar to the product manufactured by M/s. Kedia Agglomerated Marbles Ltd. and they are entitled for the benefit of Notification No. 59/90.

(2.) The Revenue argued that the product in question is not the same which is in the case of Kedia Agglomerated Marbles Ltd. We find that in the final order passed, the Tribunal, in the present case, noted the fact that the process of manufacture by Kedia Agglomerated Marble is similar to the item manufactured by the present appellant and after considering the similar facts, the Tribunal decided the classification issue after following the decision of the Tribunal in the case of Kedia Agglomerated Marbles Ltd. (Supra), On appeal filed by M/s. Kedia Agglomerated Marbles Ltd., the Hon'ble Supreme Court allowed the benefit of notification No. 59/90 -CE dt. 20.3.1990. The Tribunal while dismissing the appeal, in present case, held that product in question is same is of the product manufactured by M/s. Kedia Agglomerated Marbles Ltd., therefore now the appellants are entitled to the benefit of notification as per the decision of Hon'ble Supreme Court in the case of Kedia Agglomerated Marbles (Supra). The impugned order is set aside and the appeals are allowed.