M/S. INDCON STRUCTURALS (P) LTD. vs. COMMNR. OF CENTRAL EXCISE, CHENNAI

C.A. No.-001489-001489 - 2001Supreme Court17 April 20065 pages
For Respondent: P. PARMESWARAN
AI SummaryAllowed

What did the Supreme Court hold?

The Supreme Court held that cement tiles, as understood in trade and commerce, form the floor itself and are not 'floor coverings'. Therefore, they are entitled to the benefit of the exemption notification.

What were the facts?

The appellant manufactured cement tiles used for flooring. The Revenue argued these tiles were 'floor coverings' and thus ineligible for an exemption notification, while the appellant contended they formed the floor itself. The CEGAT had a split decision, with the majority denying the exemption.

What were the issues?

Whether cement tiles manufactured by the assessee qualify as 'floor coverings' for the purpose of excise duty exemption under Notification No. 59/90.

Which sections of the Income-tax Act were involved?

Section 5A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 5 CASE NO.: Appeal (civil) 1489 of 2001 PETITIONER: M/s Indcon Structurals (P) Ltd RESPONDENT: Commissioner of Central Excise, Chennai DATE OF JUDGMENT: 17/04/2006 BENCH: Ashok Bhan & Lokeshwar Singh Panta

JUDGMENT: J U D G M E N T Lokeshwar Singh Panta, J.

This Statutory Appeal is filed by M/s Indcon Structurals (P) Limited under Section 35L(b) of the Central Excise Act, 1944 (hereinafter referred to as "the Act") against the Final Order No. 1557/2000 dated 14th November, 2000 of the Customs, Excise and Gold (Control) Appellate Tribunal (for short "the CEGAT"), Chennai, in appeal No. E/1554/94-D- MD, setting aside the Order dated 16th May, 1994 recorded by the Collector of Central Excise (Appeals), Madras.

The appellant-Company is engaged in manufacture of flooring cement tiles using cement, sand, blue metal and gravel along with pigment. These are in the form of tiles used for constructing the floor itself or the wall, as the case may be.

The appellant-Company filed classification list claiming the benefit of Notification No. 59/90-CE on the ground that the cement tiles in question are

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 5A

All 57 judgments and leading authorities on Section 5A →

Recent GST High Court judgments

Search GST case law →