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TMI Blog1987 (7) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ari, Member (J) ]. - M/s. Nylon Carpet Manufacturing Co. (India) Pvt. Ltd. manufactures Flocked material by using duty paid cotton, rayon and hessian as base material. In this case we are concerned with their product using hessian as base material. Acrylic Emulsion is applied on the said fabric and thereafter microcut fibres known as flocks are affixed thereto by electrostatic attraction. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cloth should fall under Item 68 CET but that in view of the letter of the Jute Commissioner (that the percentage of jute in the flocked fabric was 67.35% and on that basis the fabric can be classed as jute goods) and in view of the wording of Item 22-A he was of the opinion that the proper classification would be under Item 22-A. This observation of the Appellate Collector has been referred to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Shri Gupta contends that the goods continued under Item 22-A even after the amendment of the Schedule by introduction of Item 22-G. Item 22-G reads as follows: Floor Coverings, namely: Carpet, Carpeting and Rugs (made up or not) 4. Therefore to qualify under this item the goods must be carpet, carpeting or rugs or at any rate (as noted in Explanation II) be such material as has the cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pta mentions that the product is not capable of use as normal carpet as it could not withstand the rigours of use as a floor covering. As earlier mentioned, there is no evidence for the Deptt. to the contrary. In the aforesaid state of evidence and on the facts and in the circumstances of this case the contention that the product would qualify under Item 22-G as a floor covering does not appear to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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