JUDGMENT

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.

2. 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.

3. 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 not floor coverings in rolls or in the form of tiles as per the description against serial No.4 of sub-heading 6807.00 of the Table annexed with the Notification. The Superintendent of Central Excise, Range-IXA, Madras, IX Division, issued a show-cause notice dated 6th November, 1992 to the appellant-Company (here