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TMI Blog1998 (7) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants are not entitled for the benefit of Notification No. 29/95-C.E., dated 16-3-1995. 3. Learned Counsel appearing on behalf of the appellants submits that the appellants filed the C/List and claimed the classification of their product `Supertax Nonwoven Carpet u/s.h. No. 5703.20 of the Tariff as `floor coverings of jute and claimed the benefit of Notification No. 29/95-C.E., dated 16-3-1995. Learned Counsel explained the process of manufacture of supertax non-woven carpet and submitted that supertax non-woven carpet consists of 350 gms. per sq.m. of jute, 280 gms. per sq.m. of polypropylene fibre and 370 gms. per sq.m. of adhesive chalk powder. 4. He submits that the ld. Commissioner in the impugned order has decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed the classification of their product `supertax non-woven carpet u/s.h. 5703.20 as floor coverings of jute whereas the Revenue classified the goods u/s.h. 5703.90 as other floor coverings. 8. The appellants described the process of manufacture as under :- Duty paid polypropylene fibre is fed to the opening equipment from where it is transported pneumatically to hopper feeder and then on the cards. The batt of textile fibre fed to the cards is made into a uniform web which is then cross-lapped on an apron. This web of fibre is fed to the needle loom and rolled along with the grey hessian cloth on wind up machine. This roll is then given dry punch on the needle loom which uses barbed needles to further interlock the fibres and giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s follows : For the purposes of this Chapter, the term Carpets and other Textile Floor Coverings means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes article having the characteristics of textile floor coverings but intended for use for other purposes. As can be seen from this Note at the top of the Chapter 57 it defines only the term `carpets and other textile floor coverings and does not deal with the manner in which a carpet made out of different textiles are to be classified. This situation is dealt in Note 2(A) in the section itself. Section 2(A) states as follows : Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 authority also decided the issue in the order made on 16-7-1993 which reads as under : Situations of this type are envisaged in the section notes and guidelines have been provided in the matter of classification of goods. Chapter 57 Note 1 only clarifies the type of goods that fall under this Chapter and Note 2 speaks of the goods which do not fall under it. To use that definition (wrongly at that) to sub-classify goods under the Chapter when the section notes are clear as to the manner in which goods consisting of more than one material should be classified in erroneous. The Assistant Collector i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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