9911796707
TMI Blog2001 (4) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... rmine the revised duty liability of the appellants which would be payable by them. Being aggrieved by this order the Revenue has filed the captioned appeal. 2. The facts of the case in brief are that the appellants are engaged in the manufacture of textile floor coverings. A question arose as to whether these textile floor coverings were classifiable under Chapter 56 or 57. The Asstt. Commissioner held that the goods were chargeable to duty under Chapter sub-heading 5703.90. Against this decision of the Asstt. Commissioner, the assessee filed an appeal. The Commissioner relying on the judgment of this Tribunal in the case of UNI Product (I) Ltd. Ors. v. CCE reported in 2000 (119) E.L.T. 325 (Tribunal) = 2000 (38) RLT 400 and its decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the jute content because the jute fabric forms the ground fabric and the synthetic fibres of polypropylene, nylon etc. constitutes the pile surface on the ground fabric. It was submitted by them that the expression floor covering has to be interpreted as understood by the market or those dealing with it according to them floor covering of jute in common parlance, would mean one of the ordinary jute mattings, one normally sees which does not have any surface of other material. It was submitted that the judgment of the Tribunal in the case of Bajaj Carpets Industries Ltd. which has been relied upon by the ld. Commissioner (Appeals) has not been accepted by the Department. The Department also relied on the letter of TRU stating that carp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the subject cited and relied upon by both the sides. We note that the Hon'ble Andhra Pradesh High Court in the case of Charminar Nonwovens Ltd. in para 5 held - 5. The first question is whether the product has been properly classified earlier. The Tariff Act gives the rate at which the goods are to be fixed for the purpose of Excise Duty and the Schedule to the tariff contains several chapters grouped into several sections. Section XI contains textiles and textile articles and one of the Chapters in this Section refers to carpets and other textile floor coverings. Note 1 in Chapter 57 reads as follows : For the purpose of this Chapter, the term 'Carpets and other Textile Floor Coverings means floor coverings in which textile mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration . According to this criteria, where two textile materials are mixed to produce the goods in question, the textile material which predominates by weight over the other textile material has to be taken as the proper classification of the goods. This is the manner in which the appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residuary Heading 5703.90 by the Hon ble Andhra Pradesh High Court in Charminar Nonwovens Ltd. case (supra). The Hon'ble High Court has in para 5 of the judgment dealt with the question as under : The first question is whether the product has been properly classified earlier. The Tariff Act gives the rate at which the goods are to be taxed for the purpose of Excise Duty and the schedule to the tariff contain several chapters grouped into several sections. Section 11 contains textiles and textile articles and one of the Chapters in this Section refers to carpets and other textile floor coverings. Note 1 in Chapter 57 reads as follows : For the purpose of this Chapter, the terms 'Carpets and other Textile Floor Coverings means floor c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 55 or in Heading No. 68.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration . According to this criteria, where two textile materials are mixed to produce the goods in question, the textile material which predominates by weight over the other textile material has to be taken as the proper classification of the goods. This is the manner in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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