JUDGMENT

Dharmadhikari, J.-The appellant M/s Kedia Agglomerated Marbles Limited is engaged in manufacture of floor tiles which are marketed by them in the trade name "Marbella Agglomerated Marbles" and "Marbellam Tiles". The product of the appellant is classified under tariff heading 68.07 for the purpose of excise duty under the Central Excise Tariff Act (for short the Act ). The above classification of the appellant s product under Tariff heading 68.07 has been confirmed by order dated 21.6.1993 passed by the Collector of Customs and Central Excise (Appeals), Ahmedabad.

2. On the basis of the aforesaid classification of its product under Tariff heading 68.07, appellant claimed exemption from payment of duty under Notification No. 59/91-CE dated 20-3-1990 issued by the Central Government in exercise of powers conferred by sub-section (1) of Section 5A of the Central Excise Act. Under the aforesaid exemption notification, mosaic tiles that is to say tiles known commercially as mosaic tiles included in Tariff heading 68.07 are exempt from payment of duty.

3. The appellant s case that the tiles manufactured by it are commercially known as mosaic tiles and are entitled to exemption wa