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TMI Blog2017 (2) TMI 1147X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section XI of the Central Excise Act, 1985 wherein the textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabrics in the description of the goods or in the process of manufacture - the goods in question do not consist of a ground fabric and a pile or looped surface which is essential condition to specify the product in the sub hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst Schedule to the Central Excise Tariff Act, 1985. The carpets manufactured by the respondents are made of jute base, polypropylene and adhesive. During the period from April, 2000 to September, 2000, the respondent cleared carpets and its waste classifying under sub heading 5703.20 at nil rate of duty. The respondents were earlier classifying the carpets under sub heading 5703.90 attracting du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Uni Products (India) Ltd.-2006 (72) RLT 755. The facts of this case are not applicable to the facts of the present case as in the case of Uni Products (India) Ltd. there is a tacking of jute and polypropylene fibres together first and then needle punching. In this case, the tope surface of the said carpet is made of a mixture of polypropylene fibre and jute fibre. He further submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants and submissions made at the time of personal hearing. It has been pleaded by the appellants that all the 11 show cause notices have been issued on the sole ground of sub heading note 2(B) (ii) of section XI of the Central Excise Tariff Act, 1985. They had submitted their manufacturing process with their first reply to SCN on 12.11.1999, explaining that no pile or looped surface is formed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition to specify the product in the sub heading note 2(B) of Section XI of the Central Excise Act, 1985. In the absence of such evidence sub heading note 2 (B) Section XI of the Central Excise Act, 1985 is not applicable to the facts of this case. Therefore, we do not find any infirmity in the impugned order, the same is upheld and the appeal filed by the Revenue is dismissed. (dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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