9911796707
TMI Blog2003 (9) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... K.K. Usha, President]. This is an appeal at the instance of the Revenue challenging the order passed by the Commissioner (Appeals) dated 8-11-2001. The issue raised herein is whether the Carpets manufactured by the respondent herein are to be classified under Central Excise Tariff Heading 5702.19 as contended by the Revenue or under Heading 5701.00 as claimed by the respondent. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) on the other hand, placed reliance on Chapter Note 3 to Chapter 57 to hold that carpets manufactured by the assessee would come under Heading 5701.00. 3. Contention raised in the appeal memo is that manually operated loom is a machine. Heading 5701.00 does not cover carpets manufactured with machines and that handloom cannot be included in the category of hooking guns, tufting guns and kni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tufted, or flocked, whether or not made up (excluding Dari, Sataranji namdahs , jute carpets and coil carpets) 57.02 Carpets and other textile floor coverings (other than those of Heading No. 57.01) including floor coverings of felt, whether or not made up Chapter Note 3 was later omitted and re-introduced with effect from 23-7-1996 and it reads as follows : 3. For the purpose of Heading No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 it is referring to the term machines for the purpose of Heading 57.02. Before 1996 description of the goods coming under 57.01 referred to carpets etc. in or in relation to the manufacture of which any process is ordinarily carried on with the aid of machines. Under 57.02 came carpets and other textile floor coverings other than those of Heading No. 57.01. After 1996 Heading 57.01 takes in han ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
