9911796707
TMI Blog2018 (8) TMI 456X X X X Extracts X X X X X X X X Extracts X X X X ..... decided against Revenue. - Ex. Appeal No.42/08 & CO-65/08 - FO/76429/2018 - Dated:- 16-5-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER And SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri A. Roy, Supdt. (AR) for the Revenue (s) None for the Respondent (s) ORDER Per Shri Bijay Kumar: The present appeal has been filed the Revenue in pursuance to the impugned Order-in-Original No. 6/Commissioner/CE/Kol.VII/Adjn/2007-08 dt.12.10.2007 passed by Commissioner of Central Excise, Kol.VII, vide which he has dropped the demand of Central Excise duty to the extent of ₹ 67,94,729/- raised against the respondent assessee. 2. Brief facts of the case are that pursuant to CERA Audit Objection through DAP No.172/97-98, a demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned order is not correct and legal as Sl.No.3 of Notification No.29/95-CE dated 16.03.95, covers jute only. The product manufactured by the respondent can be used for other purposes also. He relied upon the decision of the Hon ble Supreme Court in the case of Collector of Customs, Bombay Vs. Perfect Machine Tools Co. Ltd.: 1997 (96) ELT 214 (S.C.), wherein it held that unless the goods are expressly covered under an exemption Notification, the same cannot be availed by the manufacturer. The jute matting is not floor covering of jute, but rightly classifiable as carpet other than the textile floor covering and therefore, will attract duty of 30% under Sl.No.3 of Notification No.29/95-CE dated 16.03.95. 5. We have considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or coverings or not. Respondent claimed the benefit of Sr. No. 3 of table, reproduced below, to Notification No. 29/95-C.E. dated 16-3-1995 :- TABLE Sr. No. Description of goods Rate (1) (2) (3) 1. Carpets and other textile floor coverings, knitted, woven, tufted, or flocked, whether or not made up (excluding dari, sataranfi, namdahe, jute carpets and coir carpets) (i) in or in any relation to the manufacture of which any process is ordinarily carried on with the aid of machines. (ii) other 30% ad valorem Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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