Excise

Classification of goods

— Tiles — Ceramic tiles — Ceramic tiles polished or having shiny look, held, do not ipso facto become glazed tiles — Hence, they are classifiable under Heading 69.05 and not under Heading 69.06, (2006) 5 SCC 188-A

Excise

Appeal to Supreme Court

— Appeal under S. 35-L(b) — Scope of interference under — CEGAT holding that there was no suppression of facts — Such a finding, held, a finding of fact — Hence, not subject to interference in an appeal under S. 35-L(b), Central Excise Act — Hence, the further finding of CEGAT that the proviso to S. 11-A(1) of the said Act was not applicable, upheld, (2006) 5 SCC 188-B